SCHEDULE 9 DST Payment Notices
Finance Act 2020 (2020 c 14) | Legislation

SCHEDULE 9 DST Payment Notices

Section 66

Introduction

1

(1)     This Schedule applies where a payment notice has been given to a person (“the recipient”).

(2)     In this Schedule—

“DST liability”, “payment notice” and “relevant person” have the same meaning as in section 66;

“relevant liability” means any DST liability in relation to the group for the accounting period.

Payment notice: effect

2

(1)     For the purposes of the recovery from the recipient of any unpaid digital services tax, penalty or interest (including interest accruing after the

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