48 Alternative basis of charge
Finance Act 2020 (2020 c 14) | Legislation

48  Alternative basis of charge

(1)     This section applies if a valid election under this section in respect of an accounting period has been made in the group's DST return for that period (whether as originally made or by amendment).

(2)     An election under this section is valid if it specifies the categories of revenues in relation to which it applies (or specifies that it applies in relation to all categories).

(3)     For this purpose, the categories of revenues are—

(a)     revenues arising in connection with any social media service;

(b)     revenues arising in connection with any internet search engine;

(c)

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