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Contents

Legislation

Betting and Gaming Duties Act 1981

Crossheading Remote gaming duty

Find in this level

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

Remote gaming duty
Losses

Section 26G | Losses

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 26A-26M omitted (1.12.2014) by virtue of Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 4 (with Sch. 29)