s 77F Exception from liability under section 5A
(1) This section applies where an amount of VAT is due from the operator of an online marketplace by virtue of section 5A. (2) The operator is not liable for any amount of VAT in excess of the amount paid by R (as defined in section 5A) provided that the operator took— (a) all reasonable steps to ascertain the matters set out in subsection (3), and (b) all other reasonable steps to satisfy itself that the amount charged was correct. (3) The matters are— (a) the place of establishment of the person making taxable supplies facilitated by the online marketplace; (b) the location of the goods at the time of their supply.