66 Notice requiring payment from other group members
Finance Act 2020 (2020 c 14) | Legislation

66  Notice requiring payment from other group members

(1)     This section applies where any DST liability relating to a group for an accounting period is unpaid at the end of the period of 3 months after the relevant date.

(2)     A designated officer may give a notice (a “payment notice”) to a relevant person requiring that person, within 30 days of the giving of the notice, to pay all unpaid DST liabilities relating to the group for the accounting period.

(3)     A payment notice must state—

(a)     the amount of any digital services tax or penalty that remains unpaid,

(b)     the date any digital services tax or penalty first became payable, and

(c)     the relevant person's right of appeal.

(4)     A payment notice may not be given

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