Section 77B(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The Commissioners may give the person who is the operator of the online marketplace (“the operator”) a notice— stating that, unless the operator secures the result mentioned in subsection (3), subsection (5) will apply, and explaining the effect of subsection (5).
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Source: legislation.gov.uk · retrieved 2026-07-28