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Changes over time for: Paragraph 19
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 16/11/2017.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2012, Paragraph 19.
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Changes to Legislation
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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19(1)Section 126 of FA 1990 (capital allowances and IHT: pools payments for football ground improvements) is repealed.U.K.
(2)Accordingly, the following are also repealed—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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