SCHEDULES

SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals

PART 4Enquiry into return

13Effect of determination

1

The determination of a question referred to the tribunal under paragraph 10 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.

2

The determination must be taken into account by an officer of Revenue and Customs—

a

in reaching the officer’s conclusions on the enquiry, and

b

in formulating any amendments of the return required to give effect to those conclusions.

3

The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary issue in that appeal.