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Contents

Legislation

Finance Act 2020

Crossheading Duty to submit returns etc

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Section 52 Meaning of “the responsible member”
Section 53 Continuity of obligations etc where change in the responsible member
Section 54 Duty to notify HMRC when threshold conditions are met
Section 55 Duty to notify HMRC of change in relevant information
Section 56 Duty to file returns

PART 2 Digital services tax
Crossheading Duty to submit returns etc

Crossheading Duty to submit returns etc

From legislation.gov.uk

Contents

Section 52 Meaning of “the responsible member”
Section 53 Continuity of obligations etc where change in the responsible member
Section 54 Duty to notify HMRC when threshold conditions are met
Section 55 Duty to notify HMRC of change in relevant information
Section 56 Duty to file returns