Citation and commencement

1. These Regulations may be cited as the Remote Gambling (Double Taxation Relief) Regulations 2012 and come into force on 9th August 2012.

Interpretation

2. In these Regulations—

“the Act” means the Betting and Gaming Duties Act 1981;

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

“qualifying foreign tax” has the meaning given by section 10A or 26IB of the Act (definition of qualifying foreign tax)( 3 ) as appropriate;

“relevant claim” means a claim under sections 5E, 8ZA or 26IA, (double taxation relief), of the Act; and “claimant” shall be construed accordingly( 4 ).

Amount and form of relief

3. —(1) In relation to any relevant claim, the amount of relief shall be calculated in accordance with the provisions of Schedule A1 or Schedule 4B to the Act (rules for determining whether credit is allowed for qualifying foreign tax)( 5 ).

(2) Relief claimed under these Regulations shall be in the form of a repayment by the Commissioners to the claimant.

Claim periods

4. —(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.

Application for relief

5. —(1) Any relevant claim must—

(a) by reference to such documentary evidence as is in the possession of the claimant, state the amount of the claim and the method by which that amount was calculated, and

(b) contain evidence of payment of the qualifying foreign tax giving rise to that claim.

(2) Any relevant claim must—

(a) be made on a form specified by the Commissioners for the purpose, and

(b) contain the information specified in that form.

(3) The claimant must sign and date the form and declare that the information provided on it is true and complete.

Time limit for claim

6. A relevant claim must be made within one year of the later of—

(a) the end of the accounting period in which the entitlement to make that claim arose, or

(b) the date on which the qualifying foreign tax was paid.

Payment of claim

7. A repayment under regulation 3(2) must be made—

(a) within 30 days of the later of —

(i) the receipt by the Commissioners of a relevant claim, or

(ii) the receipt of such evidence or information as may be required under regulation 8;

(b) by electronic means.

Further evidence and information

8. Every claimant must furnish such certificates, documents, information and evidence in connection with the claim, or any question arising out of it, as may be required by the Commissioners and shall do so within 30 days of being required to do so or such longer period as the Commissioners may consider reasonable.