PART 2Digital services tax
Supplementary
67Interest on overdue DST
1
Digital services tax carries interest at the applicable rate from the date when the tax becomes due and payable until payment.
2
This applies even if the date when the tax becomes due and payable is—
a
a Saturday or Sunday,
b
Good Friday, Christmas Day, a bank holiday or other public holiday, or
c
a day specified in an order made under section 2 of the Banking and Financial Dealings Act 1971 (power to suspend financial dealings).
3
In this section “the applicable rate” means the rate applicable under section 178 of FA 1989.