Section 77B(8)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
If the person to whom the liability notice is given ceases to be the operator of the online marketplace, the liability notice ceases to have effect at the end of— the day on which the person ceases to be the operator, or (if later) the day on which the person notifies the Commissioners that the person is no longer the operator.
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Source: legislation.gov.uk · retrieved 2026-07-28