PART 1 U.K.Introduction
1(1)References in this Schedule—U.K.
(a)to the delivery of a DST return are to the delivery of a return by the responsible member for an accounting period where the return complies with the requirements of paragraph 2(2);
(b)to the filing date, in relation to a DST return, are to the last day of the period within which the return must be delivered.
(2)In this Schedule—
“relevant person” has the same meaning as in section 47;
“tax” means digital services tax;
“tribunal” means the First-tier Tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal.