Section 77BA(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The result referred to in subsection (2) is that P does not offer goods for sale through the online marketplace in any period between— the end of the period of 60 days beginning with the day on which the operator first knew, or should have known, that P was in breach of a Schedule 1A registration requirement, and P ceasing to be in breach of a Schedule 1A registration requirement.
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Source: legislation.gov.uk · retrieved 2026-07-28