Simon Harris (Wicklow, Fine Gael) | Oireachtas source

It is possible to assign joint and several liability for the unpaid tax to more than one accountable person where they are participants in a chain of transactions involving the same supplies. In layman's terms, if one is engaging in an activity of supplying a good one knows will be used as part of a fraudulent process, Revenue can try to hold one liable. If one is going about one's business in a legitimate way, one has nothing to fear. If one is engaged in a supply chain where the person at the end might have evaded VAT, but one knew about it or was involved in the supply and Revenue can prove it, the provision will address that.