Finance Act 2020 (c. 14)

PART 2 U.K. Digital services tax

General U.K.

72 Interpretation of Part U.K.

In this Part—

• “accounting period” has the meaning given by section 61;

• “the applicable accounting standards” has the meaning given by section 64;

• “the Commissioners” has the meaning given by section 39;

• “company” has the meaning given by section 1121(1) of CTA 2010;

• “digital services activity” has the meaning given by section 43;

• “digital services revenues” has the meaning given by section 40;

• “group” has the meaning given by section 57;

• “group's accounts” has the meaning given by section 61;

• “HMRC” means Her Majesty's Revenue and Customs;

• “IAS” has the meaning given by section 64;

• “member” has the meaning given by section 57;

• “parent” has the meaning given by section 57;

• “the responsible member” has the meaning given by section 52;

• “subsidiary” has the meaning given by section 57;

• “the threshold conditions” has the meaning given by section 46;

• “UK digital services revenues” has the meaning given by section 41;

• “UK user” has the meaning given by section 44;

• “user” has the meaning given by section 44.