41 Meaning of “UK digital services revenues”
Finance Act 2020 (2020 c 14) | Legislation

41  Meaning of “UK digital services revenues”

(1)     This section applies for the purposes of this Part.

(2)     A group's “UK digital services revenues” for a period are so much of its digital services revenues for that period as are attributable to UK users.

(3)     Revenues are attributable to UK users if—

(a)     they are within Case 1, 2 or 3, or

(b)     they are within Case 4 or 5 and, where subsection (9) applies, they are allocated to UK users under that subsection.

This is subject to subsection (10).

(4)     Case 1 is where—

(a)     the revenues are online marketplace revenues,

(b)     they arise in connection

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