# The Remote Gambling (Double Taxation Relief) Regulations 2012, Regulation 2: Interpretation


In these Regulations—
“the Act” means the Betting and Gaming Duties Act 1981;
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;
“qualifying foreign tax” has the meaning given by section 10A or 26IB of the Act (definition of qualifying foreign tax) as appropriate;
“relevant claim” means a claim under sections 5E, 8ZA or 26IA, (double taxation relief), of the Act; and “claimant” shall be construed accordingly.

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Source: https://www.legislation.gov.uk/uksi/2012/1900/regulation/2 (the official version)
Page: https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.