Finance Act 2012

Unilateral relief

5 After section 26I insert—

“26IA Double taxation relief

(1) This section applies if—

(a) P is liable to pay remote gaming duty on the provision of facilities for remote gaming, and

(b) P is also liable to pay a qualifying foreign tax in respect of remote gaming using those facilities.

(2) The remote gaming using those facilities in respect of which the qualifying foreign tax is charged is referred to as “eligible gaming”.

(3) Credit may be allowed for all or part of the qualifying foreign tax paid by P.

(4) Whether any credit is allowed is determined in accordance with Schedule 4B.

(5) If credit is allowed for an accounting period, P is entitled to claim a repayment of so much of the duty actually paid as is equal to the amount of credit allowed.

(6) Total repayments to P for that period (taking into account all qualifying foreign taxes) must not, in aggregate, exceed the duty actually paid.

(7) “The duty actually paid” means the remote gaming duty paid by P for that accounting period.

(8) Remote gaming does not count as “eligible gaming” if one of the participants in the game in question is P or someone acting on P’s behalf.

26IB Definition of qualifying foreign tax

(1) For the purposes of remote gaming duty, a “qualifying foreign tax” is a foreign tax specified by the Commissioners in relation to remote gaming duty.

(2) “Specified” means specified in a notice published by the Commissioners, as revised or replaced from time to time.

(3) The Commissioners must specify a foreign tax under this section if they are satisfied that—

(a) it is a gambling tax,

(b) the activities on which it is charged include remote gaming,

(c) the remote gaming on which it is charged includes remote gaming using facilities in respect of which remote gaming duty is also charged, and

(d) the charge is based on remote gaming by persons in or deemed to be in the country or territory where the tax is imposed.

(4) The following factors indicate that a tax is a gambling tax—

(a) that it is charged on activities involving betting or gaming (rather than activities generally), and

(b) that it goes towards meeting general public expenditure (rather than being ring-fenced for a particular purpose).

(5) A notice specifying a foreign tax may provide that the tax is to be treated as having been specified with effect from a date that is earlier than the date of the notice.

26IC Regulations about claims for double taxation relief

(1) The Commissioners may make regulations about—

(a) claims for repayment under section 26IA, and

(b) the making of repayments under that section.

(2) Regulations under this section may in particular include provision about—

(a) the time within which claims may be made,

(b) the form, content and delivery of claims,

(c) the evidence required to satisfy the Commissioners of the validity of claims, and

(d) the investigation and processing of claims.”