SCHEDULE 10 Digital Services Tax: Minor and Consequential Amendments
Finance Act 2020 (2020 c 14) | Legislation

SCHEDULE 10 Digital Services Tax: Minor and Consequential Amendments

Section 70

Provisional Collection of Taxes Act 1968

1

In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions affecting income tax etc) after “the apprenticeship levy,” insert “digital services tax,”.

FA 1989

2

(1)     Section 178(2) of FA 1989 (setting of interest

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