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The Remote Gambling (Double Taxation Relief) Regulations 2012
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- 2012 No. 1900
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Statutory Instruments
2012 No. 1900
Excise
The Remote Gambling (Double Taxation Relief) Regulations 2012
Made
18th July 2012
Laid before the House of Commons
19th July 2012
Coming into force
9th August 2012
(1)
Section 33(1) of the Betting and Gaming Duties Act 1981 (c. 63) provides that in that Act “the Commissioners” means the Commissioners of Customs and Excise. Section 26IC of and paragraphs 2(5) and 2A(4) of Schedule 1 to that Act confer upon those Commissioners the power to make regulations. The functions of those Commissioners were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
(2)
1981 c. 63; amendments of and relating to Part 1 (betting duties) and Part 2 (gaming duties), providing for relief from double taxation of remote gambling, were made having effect in relation to accounting periods ending on or after 1st April 2012 by Schedule 25 to the Finance Act 2012 (c. 14). Section 26IC was inserted by paragraph 5 of Schedule 25 to the Finance Act 2012; paragraphs 2(5) and 2A(4) of Schedule 1 were inserted respectively by paragraphs 8(2) and 8(3) of Schedule 25 to the Finance 2012.
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