Regulation 2 Interpretation
In these Regulations—
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“the Act” means the Betting and Gaming Duties Act 1981;
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“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
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“qualifying foreign tax” has the meaning given by section 10A or 26IB of the Act (definition of qualifying foreign tax)f1 as appropriate;
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“relevant claim” means a claim under sections 5E, 8ZA or 26IA, (double taxation relief), of the Act; and “claimant” shall be construed accordinglyf2.
Annotations
Footnotes
- f1
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Section 10A was inserted by paragraph 4 of Schedule 25 to the Finance Act 2012; section 26IB was inserted by paragraph 5 of Schedule 25 to that Act.
- f2
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Sections 5E, 8ZA and 26IA were inserted respectively by paragraphs 2, 3 and 5 of Schedule 25 to the Finance Act 2012.