SCHEDULES
F1SCHEDULE 4BRemote gaming duty: double taxation relief
Annotations:
Amendments (Textual)
Reconciliation periods
2
1
For the purposes of this Schedule, a “reconciliation period” is—
a
if P has quarterly accounting periods, a period consisting of 4 consecutive accounting periods, and
b
if P has any other length of accounting period, a period consisting of such number of consecutive accounting periods as would produce a period as near as possible to 365 days.
2
In relation to an accounting period, a reference to “the reconciliation period” is to the reconciliation period in which that accounting period falls.
Sch. 4B inserted (with effect in accordance with Sch. 25 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 25 para. 9