Section 67 | Interest on overdue DST

(1)Digital services tax carries interest at the applicable rate from the date when the tax becomes due and payable until payment.

(2)This applies even if the date when the tax becomes due and payable is—

(a)a Saturday or Sunday,

(b)Good Friday, Christmas Day, a bank holiday or other public holiday, or

(c)a day specified in an order made under section 2 of the Banking and Financial Dealings Act 1971 (power to suspend financial dealings).

(3)In this section “the applicable rate” means the rate applicable under section 178 of FA 1989.