Point in time view as at 01/10/2021.
There are currently no known outstanding effects for the Finance Act 2020, Section 40.
(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.
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