Section 77A(2)

Where— the Commissioners may serve on him a notice specifying the amount of the VAT so payable that is unpaid, and stating the effect of the notice. a taxable supply of goods to which this section applies has been made to a taxable person, and at the time of the supply the person knew or had reasonable grounds to suspect that some or all of the VAT payable in respect of that supply, or on any previous or subsequent supply of those goods, would go unpaid,

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