Section 72 | Interpretation of Part

In this Part—

“accounting period” has the meaning given by section 61;

“the applicable accounting standards” has the meaning given by section 64;

“the Commissioners” has the meaning given by section 39;

“company” has the meaning given by section 1121(1) of CTA 2010;

“digital services activity” has the meaning given by section 43;

“digital services revenues” has the meaning given by section 40;

“group” has the meaning given by section 57;

“group's accounts” has the meaning given by section 61;

“HMRC” means Her Majesty's Revenue and Customs;

“IAS” has the meaning given by section 64;

“member” has the meaning given by section 57;

“parent” has the meaning given by section 57;

“the responsible member” has the meaning given by section 52;

“subsidiary” has the meaning given by section 57;

“the threshold conditions” has the meaning given by section 46;

“UK digital services revenues” has the meaning given by section 41;

“UK user” has the meaning given by section 44;

“user” has the meaning given by section 44.