Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 8 Digital services tax: returns, enquiries, assessments and appeals

PART 1 Introduction

1 (1) References in this Schedule—

(a) to the delivery of a DST return are to the delivery of a return by the responsible member for an accounting period where the return complies with the requirements of paragraph 2(2);

(b) to the filing date, in relation to a DST return, are to the last day of the period within which the return must be delivered.

(2) In this Schedule—

• “relevant person” has the same meaning as in section 47;

• “tax” means digital services tax;

• “tribunal” means the First-tier Tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal.