68 Interest on overpaid DST etc
Finance Act 2020 (2020 c 14) | Legislation

68  Interest on overpaid DST etc

(1)     Where a payment in respect of a person's digital services tax liability for an accounting period is made before the due date, the payment carries interest at the applicable rate from the later of—

(a)     the date the payment is made, and

(b)     6 months and 13 days from the start of the accounting period,

until the due date.

(2)     Where a repayment of digital services tax paid by a person for an accounting period falls to be made, the repayment carries interest at the applicable

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