# Finance Act 2020, Section 72: Interpretation of Part


In this Part—
“accounting period” has the meaning given by section 61;
“the applicable accounting standards” has the meaning given by section 64;
“the Commissioners” has the meaning given by section 39;
“company” has the meaning given by section 1121(1) of CTA 2010;
“digital services activity” has the meaning given by section 43;
“digital services revenues” has the meaning given by section 40;
“group” has the meaning given by section 57;
“group's accounts” has the meaning given by section 61;
“HMRC” means Her Majesty's Revenue and Customs;
“IAS” has the meaning given by section 64;
“member” has the meaning given by section 57;
“parent” has the meaning given by section 57;
“the responsible member” has the meaning given by section 52;
“subsidiary” has the meaning given by section 57;
“the threshold conditions” has the meaning given by section 46;
“UK digital services revenues” has the meaning given by section 41;
“UK user” has the meaning given by section 44;
“user” has the meaning given by section 44.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/section/72 (the official version)
Page: https://openlegislation.uk/finance-act-2020/section-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.