Section 77E(4)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The time is— the end of the period of 10 days beginning with the day on which the operator is provided with the number, or if the number is provided before P offers goods for sale through the online marketplace, the later of— the end of the period in paragraph (a), and the end of the day on which P first offers goods for sale through the online marketplace.
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Source: legislation.gov.uk · retrieved 2026-07-28