# Value Added Tax Act 1994, Paragraph 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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZE/paragraph/33 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.