S.L. 406.21 Art. 11Joint and several liability.

(1) Each member of a VAT Group shall be jointly and severally liable for the payment of any tax, administrative penalties and interest arising under the Act, which have become due and payable by the Group Reporting Entity pursuant to the application of regulation 4.

(2) Following the termination of a person’s membership of a VAT Group in terms of regulation 12, that person shall remain jointly and severally liable with the other members of a VAT Group for the payment of any tax, administrative penalties and interest arising under the Act in connection with anything done or omitted to be done prior to the termination of that person’s membership of the VAT Group.