50 Relief for certain cross-border transactions
Finance Act 2020 (2020 c 14) | Legislation

50  Relief for certain cross-border transactions

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this section in respect of an accounting period has been included in the group's DST return for that period (whether as originally made or by amendment).

(2)     For the purposes of step 1 in section 47(3) or 48(4), disregard 50% of any UK digital services revenues arising to a member of the

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