http://www.legislation.gov.uk/ukpga/2007/11/section/98
Finance Act 2007
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
text
text/xml
en
Statute Law Database
2024-06-13
Expert Participation
2024-04-06
Finance Act 2007
Sch. 24
para. 4A(A1)
(1)
Finance Act 2015
Sch. 20
para. 3(2)
s. 120(2)
Finance Act 2007
Sch. 24
para. 12(5)(za)
Finance Act 2015
Sch. 20
para. 6(a)
s. 120(2)
Finance Act 2007
Sch. 24
para. 21A(A1)
Finance Act 2015
Sch. 20
para. 7(2)
s. 120(2)
Finance Act 2007
s. 993
Finance Act 2016
s. 118(2)
s. 117
Part 7Miscellaneous
Value added tax and insurance premium tax
98VAT: joint and several liability of traders in supply chain where tax unpaid
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);