# Finance Act 2020, Paragraph 1


(1) This Schedule applies where a payment notice has been given to a person (“the recipient”).
(2) In this Schedule—
“DST liability”, “payment notice” and “relevant person” have the same meaning as in section 66;
“relevant liability” means any DST liability in relation to the group for the accounting period.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/9/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-9/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.