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Changes over time for:
PART 2
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/10/2021.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2020,
PART 2
.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
PART 2 U.K.DST returns
DST returnsU.K.
2(1)A DST return for an accounting period must be delivered before the end of one year from the end of the accounting period.U.K.
(2)A DST return must—
(a)be in the specified form,
(b)contain specified information,
(c)contain an assessment (“a self-assessment”) of the amount of tax payable by the group for the accounting period (including a breakdown showing the amount of tax payable by each relevant person), and
(d)contain a declaration by the person making the return that the return is, to the best of the person's knowledge, correct and complete.
(3)In this paragraph “specified” means specified in a notice published by HMRC.
Amendment of return by responsible memberU.K.
3(1)This paragraph applies where a DST return has been delivered.U.K.
(2)The responsible member may amend the DST return by notice to HMRC.
(3)The notice must—
(a)be in the specified form, and
(b)contain specified information.
(4)In this paragraph “specified” means specified in a notice published by HMRC.
(5)No amendment may be made under this paragraph more than 12 months after the filing date.
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