{
  "url": "https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012/regulation-2",
  "json_url": "https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Betting and Gaming Duties Act 1981;\n“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;\n“qualifying foreign tax” has the meaning given by section 10A or 26IB of the Act (definition of qualifying foreign tax) as appropriate;\n“relevant claim” means a claim under sections 5E, 8ZA or 26IA, (double taxation relief), of the Act; and “claimant” shall be construed accordingly.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Sections 5E, 8ZA and 26IA were inserted respectively by paragraphs 2, 3 and 5 of Schedule 25 to the Finance Act 2012."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1900/regulation/2",
    "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."
}