{
  "url": "https://openlegislation.uk/finance-act-2020/section-72",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-72.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/72",
  "kind": "section",
  "number": "72",
  "heading": "Interpretation of Part",
  "text": "In this Part—\n“accounting period” has the meaning given by section 61;\n“the applicable accounting standards” has the meaning given by section 64;\n“the Commissioners” has the meaning given by section 39;\n“company” has the meaning given by section 1121(1) of CTA 2010;\n“digital services activity” has the meaning given by section 43;\n“digital services revenues” has the meaning given by section 40;\n“group” has the meaning given by section 57;\n“group's accounts” has the meaning given by section 61;\n“HMRC” means Her Majesty's Revenue and Customs;\n“IAS” has the meaning given by section 64;\n“member” has the meaning given by section 57;\n“parent” has the meaning given by section 57;\n“the responsible member” has the meaning given by section 52;\n“subsidiary” has the meaning given by section 57;\n“the threshold conditions” has the meaning given by section 46;\n“UK digital services revenues” has the meaning given by section 41;\n“UK user” has the meaning given by section 44;\n“user” has the meaning given by section 44.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/72",
    "retrieved_at": "2026-10-28T16:59:25.131008+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}