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.