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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)(1) 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(2).
Section 10A was inserted by paragraph 4 of Schedule 25 to the Finance Act 2012; section 26IB was inserted by paragraph 5 of Schedule 25 to that Act.
Sections 5E, 8ZA and 26IA were inserted respectively by paragraphs 2, 3 and 5 of Schedule 25 to the Finance Act 2012.
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