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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. Review of DST

Section 71 | Review of DST

From legislation.gov.uk

(1)The Treasury must, before the end of 2025, conduct a review of digital services tax and prepare a report of the review.

(2)The Treasury must lay a copy of the report before Parliament.

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