Schedule 9ZE, Part 5, paragraph 33

Where a person registered under the IOSS scheme (“P”) is represented by an IOSS representative (“R”), R— may act on P's behalf in relation to the IOSS scheme, 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 is personally liable in respect of— as if the obligations and liabilities imposed on P were imposed jointly and severally on R and P. any failure to secure P's compliance with or discharge of any such obligation or liability, and anything done for purposes connected with acting on P's behalf,

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Source: legislation.gov.uk · retrieved 2026-07-28 · Text as consolidated on 2026-06-29; changes after this date are not shown.