- Latest available (Revised)
- Point in Time (22/07/2020)
- Original (As enacted)
Point in time view as at 22/07/2020.
There are currently no known outstanding effects for the Finance Act 2020, Section 66.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)This section applies where any DST liability relating to a group for an accounting period is unpaid at the end of the period of 3 months after the relevant date.
(2)A designated officer may give a notice (a “payment notice”) to a relevant person requiring that person, within 30 days of the giving of the notice, to pay all unpaid DST liabilities relating to the group for the accounting period.
(3)A payment notice must state—
(a)the amount of any digital services tax or penalty that remains unpaid,
(b)the date any digital services tax or penalty first became payable, and
(c)the relevant person's right of appeal.
(4)A payment notice may not be given more than 3 years and 6 months after the relevant date.
(5)If the DST liability arose because of a determination under Part 5 of Schedule 8, the relevant date is the date on which the notice of determination is issued.
(6)If the DST liability arose because of a self-assessment, the relevant date is the later of—
(a)the date on which the tax becomes due and payable;
(b)in a case where the DST return is delivered after the filing date, the date on which the return is delivered;
(c)if notice of enquiry is given, the date on which the enquiry is completed;
(d)if more than one notice of enquiry is given, the date on which the last notice is given;
(e)if as a result of such an enquiry the DST return is amended, the date on which the notice of the amendment is issued;
(f)if there is an appeal against such an amendment, the date on which the appeal is finally determined.
(7)If the DST liability arose because of an assessment under Part 6 or 7 of Schedule 8, the relevant date is—
(a)if there is no appeal against the assessment, the date on which the notice of assessment is issued, or
(b)if there is such an appeal, the date on which the appeal is finally determined.
(8)If the DST liability arose because of a penalty, the relevant date is the date on which the notice of the penalty is issued.
(9)A payment notice may be given anywhere in the world, to any relevant person (whether or not resident in the United Kingdom).
(10)Schedule 9 makes further provision about payment notices.
(11)In this section—
“designated officer” means an officer of Revenue and Customs who has been designated by the Commissioners for the purposes of this Part;
“DST liability”, in relation to a group for an accounting period, means—
a liability of a relevant person to digital services tax in respect of that period, or
a liability of a person to a penalty for anything done (or not done) in respect of the accounting period;
“the filing date” has the same meaning as in Schedule 8 (see paragraph 1(1));
“relevant person” means any person who was a member of the group in the accounting period.
(12)The reference in subsection (6) to a self-assessment includes a reference to a self-assessment that supersedes a determination (see paragraph 18 of Schedule 8).
(13)In this section references to “digital services tax” include references to interest on digital services tax.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: