PART 2Digital services tax
Charge to tax
46Meaning of “the threshold conditions”
(1)
For the purposes of this Part “the threshold conditions”, in relation to a group, for an accounting period are—
(a)
that the total amount of digital services revenues arising in that period to members of the group exceeds £500 million, and
(b)
that the total amount of UK digital services revenues arising in that period to members of the group exceeds £25 million.
(2)
But if the duration of the accounting period is less than a year, the amounts mentioned in subsection (1)(a) and (b) are proportionately reduced.