{
  "url": "https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012/introduction",
  "json_url": "https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012/introduction.json",
  "legislation": "uksi/2012/1900",
  "legislation_title": "The Remote Gambling (Double Taxation Relief) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Excise\nMade 18th July 2012\nLaid before the House of Commons 19th July 2012\nComing into force 9th August 2012\nThe Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 26IC of and paragraphs 2(5) and 2A(4) of Schedule 1 to the Betting and Gaming Duties Act 1981, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 33(1) of the Betting and Gaming Duties Act 1981 (c. 63) provides that in that Act “the Commissioners” means the Commissioners of Customs and Excise. Section 26IC of and paragraphs 2(5) and 2A(4) of Schedule 1 to that Act confer upon those Commissioners the power to make regulations. The functions of those Commissioners were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1981 c. 63; amendments of and relating to Part 1 (betting duties) and Part 2 (gaming duties), providing for relief from double taxation of remote gambling, were made having effect in relation to accounting periods ending on or after 1st April 2012 by Schedule 25 to the Finance Act 2012 (c. 14). Section 26IC was inserted by paragraph 5 of Schedule 25 to the Finance Act 2012; paragraphs 2(5) and 2A(4) of Schedule 1 were inserted respectively by paragraphs 8(2) and 8(3) of Schedule 25 to the Finance 2012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1900/introduction",
    "retrieved_at": "2026-10-29T01:24:43.852054+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}