{
  "url": "https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012/regulation-6",
  "json_url": "https://openlegislation.uk/remote-gambling-double-taxation-relief-regulations-2012/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Time limit for claim",
  "text": "A relevant claim must be made within one year of the later of—\n(a) the end of the accounting period in which the entitlement to make that claim arose, or\n(b) the date on which the qualifying foreign tax was paid.",
  "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/6",
    "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."
}