39Digital services tax: introductionU.K.
(1)A tax (to be known as “digital services tax”) is charged in accordance with this Part on UK digital services revenues arising to a person in an accounting period.
(2)The Commissioners for Her Majesty's Revenue and Customs (in this Part referred to as “the Commissioners”) are responsible for the collection and management of digital services tax.
(3)In this Part—
(a)sections 40 to 45 define “UK digital services revenues” and other key expressions;
(b)sections 46 to 51 contain the charge to digital services tax;
(c)sections 52 to 56 impose a duty to file returns and other reporting requirements;
(d)sections 57 to 60 define groups and related concepts;
(e)sections 61 to 64 define accounting periods, the meaning of revenues arising, and other accounts-related concepts;
(f)sections 65 to 72 contain supplementary and general provisions.