{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-33",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-33.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/9ZE/paragraph/33",
  "kind": "paragraph",
  "number": "33",
  "heading": null,
  "text": "Where a person registered under the IOSS scheme (“P”) is represented by an IOSS representative (“R”), R—\n(a) may act on P's behalf in relation to the IOSS scheme,\n(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\n(c) is personally liable in respect of—\n(i) any failure to secure P's compliance with or discharge of any such obligation or liability, and\n(ii) anything done for purposes connected with acting on P's behalf,\nas if the obligations and liabilities imposed on P were imposed jointly and severally on R and P.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes, 31.3.2026 in so far as not already in force) 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); S.I. 2024/130, regs. 3, 4; S.I. 2026/315, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZE/paragraph/33",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}