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Contents

Legislation

Finance Act 2020

Crossheading Charge to tax

Find in this level

Section 46 Meaning of “the threshold conditions”
Section 47 Charge to DST
Section 48 Alternative basis of charge
Section 49 Section 48: meaning of “relevant operating expenses”
Section 50 Relief for certain cross-border transactions
Section 51 When DST is due and payable

PART 2 Digital services tax
Crossheading Charge to tax

Crossheading Charge to tax

From legislation.gov.uk

Contents

Section 46 Meaning of “the threshold conditions”
Section 47 Charge to DST
Section 48 Alternative basis of charge
Section 49 Section 48: meaning of “relevant operating expenses”
Section 50 Relief for certain cross-border transactions
Section 51 When DST is due and payable