SCHEDULES

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

PART 1Introduction

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.