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).