Point in time view as at 06/04/2009.
Finance Act 2007, Section 98 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In section 77A of VATA 1994 (joint and several liability of traders in supply chain where tax unpaid), for subsection (9) substitute—
“(9)The Treasury may by order amend subsection (1) above.
(9A)The Treasury may by order amend this section in order to extend or otherwise alter the circumstances in which a person shall be presumed to have reasonable grounds for suspecting matters to be as mentioned in subsection (2)(b) above.
(9B)Any order under this section may make such incidental, supplemental, consequential or transitional provision as the Treasury think fit.”
(2)In section 97(4) of that Act (orders ceasing to have effect unless approved by House of Commons), after paragraph (ea) insert—
“(eb)an order under section 77A(9) or (9A);”.
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