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Legislation
Finance Act 2020

Crossheading Supplementary

  • 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
  1. Supplementary
  2. Recovery of DST liability

Section 69 | Recovery of DST liability

From legislation.gov.uk

(1)Any amount due by way of DST liability is recoverable as a debt due to the Crown.

(2)In this section “DST liability” has the same meaning as in section 66.

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