PART 2Digital services tax

Introduction

39Digital services tax: introduction

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.