# Finance Act 2020, Paragraph 31


(1) An amount assessed and notified under paragraph 29 or 30 counts as a liability to digital services tax for the purposes of this Part of this Act.
(2) But sub-paragraph (1) does not have effect if, or to the extent that, the assessment has been withdrawn or reduced.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.