Schedule 9A, paragraph 6(7)

Where an amount has been assessed on any person under this paragraph and notified to him— that amount shall be deemed (subject to the provisions of this Act as to appeals) to be an amount of VAT due from him; that amount may be recovered accordingly, either from that person or, in the case of a person who is for the time being treated as a member of a group, from the representative member of that group; and to the extent that more than one person is liable by virtue of any assessment under this paragraph in respect of the same amount of unpaid tax, those persons shall be treated as jointly and severally liable for that amount.

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Source: legislation.gov.uk · retrieved 2026-07-28