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Finance Act 2012

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Changes over time for: Paragraph 19

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Point in time view as at 16/11/2017.

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There are currently no known outstanding effects for the Finance Act 2012, Paragraph 19. Help about Changes to Legislation

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19(1)Section 126 of FA 1990 (capital allowances and IHT: pools payments for football ground improvements) is repealed.U.K.

(2)Accordingly, the following are also repealed—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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