SCHEDULES
SCHEDULE 10Digital services tax: minor and consequential amendments
FA 2007
3
1
Schedule 24 to FA 2007 (penalties for errors) is amended as follows.
2
In paragraph 1, in the table after the entry relating to accounts in connection with ascertaining liability to corporation tax insert—
Digital services tax
DST return under paragraph 2 of Schedule 8 to FA 2020.