SCHEDULES

[F1 SCHEDULE 9ZE U.K. Distance selling of goods imported to Northern Ireland: special accounting scheme

Textual Amendments

F1 Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 5 U.K. IOSS representatives

Duties and obligations U.K.

33 U.K. Where a person registered under the IOSS scheme (“P”) is represented by an IOSS representative (“R”), R—

(a) may act on P's behalf in relation to the IOSS scheme,

(b) must secure (where appropriate by acting on P's behalf) P's compliance with and discharge of the obligations and liabilities to which P is subject by virtue of or under this Schedule, and

(c) is personally liable in respect of—

(i) any failure to secure P's compliance with or discharge of any such obligation or liability, and

(ii) anything done for purposes connected with acting on P's behalf,

as if the obligations and liabilities imposed on P were imposed jointly and severally on R and P.]