SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
Annotations:
Amendments (Textual)
PART 5IOSS representatives
Duties and obligations
33
Where a person registered under the IOSS scheme (“P”) is represented by an IOSS representative (“R”), R—
a
may act on P's behalf in relation to the IOSS scheme,
b
must secure (where appropriate by acting on P's behalf) P's compliance with and discharge of the obligations and liabilities to which P is subject by virtue of or under this Schedule, and
c
is personally liable in respect of—
i
any failure to secure P's compliance with or discharge of any such obligation or liability, and
ii
anything done for purposes connected with acting on P's behalf,
as if the obligations and liabilities imposed on P were imposed jointly and severally on R and P.
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7)