Introductory text
Digital Services Tax
Made 15th September 2020
Laid before House of Commons 16th September 2020
Coming into force 14th October 2020
The Treasury make the following Regulations in exercise of the powers conferred by section 178(1), (2)(w) and (3) of the Finance Act 1989f1.
Annotations
Footnotes
- f1
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1989 c.26; paragraph (w) of section 178(2) was inserted by paragraph 2 of Schedule 10 to the Finance Act 2020 (c.14) and section 178(3)(f) was amended by s.88(2)(b) of the Finance Act 2019 (c.1).