[77A Joint and several liability of traders in supply chain where tax unpaid]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[Liability for unpaid VAT of another]

[77A  Joint and several liability of traders in supply chain where tax unpaid]

[(1)     This section applies to goods [which fall within any one or more] of the following descriptions—

[(a)     any equipment made or adapted for use as a telephone and any other equipment made or adapted for use in connection with telephones or telecommunication;

(b)     any equipment made or adapted for use as a computer and any other equipment made or adapted for use in connection with computers or computer systems (including, in particular, positional determination devices for use with satellite navigation systems);

(c)     any other electronic equipment made or adapted for use by individuals for the purposes of leisure, amusement or entertainment and any other equipment made or adapted for use in connection with any such electronic equipment;

and in this subsection “other equipment”

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