SCHEDULES

SCHEDULE 9 U.K.DST payment notices

Introduction U.K.

1 (1) This Schedule applies where a payment notice has been given to a person (“the recipient”). U.K.

(2) In this Schedule—

• “DST liability”, “payment notice” and “relevant person” have the same meaning as in section 66;

• “relevant liability” means any DST liability in relation to the group for the accounting period.