Section 48(3)

Where any person is appointed by virtue of this section to be the VAT representative of another (“his principal”), then, subject to subsections (4) to (6) below, the VAT representative— shall be entitled to act on his principal’s behalf for any of the purposes of this Act, of any other enactment (whenever passed) relating to VAT or of any subordinate legislation made under this Act or any such enactment; shall, subject to such provisions as may be made by the Commissioners by regulations, secure (where appropriate by acting on his principal’s behalf) his principal’s compliance with and discharge of the obligations and liabilities to which his principal is subject by virtue of this Act, any such other enactment or any such subordinate legislation; and shall be personally liable in respect of— as if the obligations and liabilities imposed on his principal were imposed jointly and severally on the VAT representative and his principal. any failure to secure his principal’s compliance with or discharge of any such obligation or liability; and anything done for purposes connected with acting on his principal’s behalf,

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