{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-2.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/8/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) A DST return for an accounting period must be delivered before the end of one year from the end of the accounting period.\n(2) A DST return must—\n(a) be in the specified form,\n(b) contain specified information,\n(c) contain an assessment (“a self-assessment”) of the amount of tax payable by the group for the accounting period (including a breakdown showing the amount of tax payable by each relevant person), and\n(d) contain a declaration by the person making the return that the return is, to the best of the person's knowledge, correct and complete.\n(3) In this paragraph “specified” means specified in a notice published by HMRC.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/2",
    "retrieved_at": "2026-10-29T09:01:44.314864+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}