TITLE XIU.K.OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS
CHAPTER 1U.K.Obligation to pay
Section 1U.K.Persons liable for payment of VAT to the tax authorities
Article 205U.K.
In the situations referred to in Articles 193 to 200 and Articles 202, 203 and 204, Member States may provide that a person other than the person liable for payment of VAT is to be held jointly and severally liable for payment of VAT.