{
  "url": "https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012/regulation-4",
  "json_url": "https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Claim periods",
  "text": "(1) A relevant claim can only be made in relation to—\n(a) quarterly accounting periods,\n(b) in the case of a person who accounts for duty under the Act on a monthly basis, periods of 3 months in which a relevant claim arises, or\n(c) in the case of a person who accounts for duty under the Act on any other basis, periods of such number of accounting periods as would produce a claim period as near as possible to 91 days.\n(2) In any case falling within paragraph (1), the first accounting period for which a claim can be made is the accounting period ending on or after 1st April 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/1900/regulation/4",
    "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."
}