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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- SCHEDULE 39
- PART 3
- Paragraph 19
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- 17/07/2012- Amendment
- 16/11/2017
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There are currently no known outstanding effects for the Finance Act 2012, Paragraph 19.
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This section has no associated Explanatory Notes
19(1)Section 126 of FA 1990 (capital allowances and IHT: pools payments for football ground improvements) is repealed.U.K.
(2)Accordingly, the following are also repealed—
(a)paragraph 72 of Schedule 2 to CAA 2001;
(b)paragraph 416 of Schedule 1 to ITTOIA 2005.
(3)The repeals made by this paragraph—
(a)for corporation tax purposes, have effect in relation to payments made on or after 1 April 2013,
(b)for income tax purposes, have effect in relation to payments made on or after 6 April 2013, and
(c)for inheritance tax purposes, come into force on 6 April 2013 (and have effect in relation to payments whenever made).
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