PART 2Digital services tax

Digital services revenues, UK digital services revenues etc

40Meaning of “digital services revenues”

1

This section applies for the purposes of this Part.

2

The “digital services revenues” of a group for a period are the total amount of revenues arising to members of the group in that period in connection with any digital services activity of any member of the group.

3

Where revenues arise in connection with a digital services activity and anything else, the revenues are to be treated as arising in connection with the activity to such extent as is just and reasonable.