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Legislation
Betting and Gaming Duties Act 1981

Crossheading Remote gaming duty

  • 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
  1. Part II Gaming Duties
  2. Crossheading Remote gaming duty

Crossheading Remote gaming duty

From legislation.gov.uk

Contents

  1. Section 26A Interpretation
  2. Section 26B The duty
  3. Section 26C The rate
  4. Section 26D Accounting periods
  5. Section 26E Remote gaming receipts
  6. Section 26F Remote gaming winnings
  7. Section 26G Losses
  8. Section 26H Exemptions
  9. Section 26I Liability to pay
  10. Section 26IA Double taxation relief
  11. Section 26IB Definition of qualifying foreign tax
  12. Section 26IC Regulations about claims for double taxation relief
  13. Section 26J Registration
  14. Section 26K Returns
  15. Section 26L Enforcement
  16. Section 26M Review and appeal
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