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Legislation

Finance Act 2020

Crossheading Supplementary

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Section 65 Anti-avoidance
Section 66 Notice requiring payment from other group members
Section 67 Interest on overdue DST
Section 68 Interest on overpaid DST etc
Section 69 Recovery of DST liability
Section 70 Minor and consequential amendments
Section 71 Review of DST

PART 2 Digital services tax
Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 65 Anti-avoidance
Section 66 Notice requiring payment from other group members
Section 67 Interest on overdue DST
Section 68 Interest on overpaid DST etc
Section 69 Recovery of DST liability
Section 70 Minor and consequential amendments
Section 71 Review of DST