F277DJoint and several liability under section 77B [F1or 77BA]: interestU.K.
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Textual Amendments
F1Words in s. 77D heading inserted (15.3.2018) by Finance Act 2018 (c. 3), s. 38(7)(a)
F2S. 77D omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 3(6)