Crossheading Remote gaming duty
From legislation.gov.uk
Contents
- Section 26A Interpretation
- Section 26B The duty
- Section 26C The rate
- Section 26D Accounting periods
- Section 26E Remote gaming receipts
- Section 26F Remote gaming winnings
- Section 26G Losses
- Section 26H Exemptions
- Section 26I Liability to pay
- Section 26IA Double taxation relief
- Section 26IB Definition of qualifying foreign tax
- Section 26IC Regulations about claims for double taxation relief
- Section 26J Registration
- Section 26K Returns
- Section 26L Enforcement
- Section 26M Review and appeal