SCHEDULES
SCHEDULE 25Remote gambling: double taxation relief
Unilateral relief
6
In section 33 (interpretation)—
a
in subsection (1), after the definition of “the Commissioners” insert—
“foreign tax” means a tax, including any sort of duty or levy, imposed in a country or territory outside the United Kingdom (see also subsection (1B));
b
after subsection (1A) insert—
1B
A reference in this Act to a foreign tax does not include any penalty, interest, surcharge or other such cost arising in connection with the tax (whether or not recoverable as if it were that tax).