# The Remote Gambling (Double Taxation Relief) Regulations 2012, Regulation 4: Claim periods


(1) A relevant claim can only be made in relation to—
(a) quarterly accounting periods,
(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
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/2012/1900/regulation/4 (the official version)
Page: https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.