Part 7 JOINT AND SEVERAL LIABILITYF1 Not yet in force 24Joint and several liability of marketplace operators of online marketplaces 25Assessments under regulation 24 26Interest Annotations Textual amendments F1 Regulations revoked (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 26(a); S.I. 2020/1641, reg. 2, Sch. Part 7