SCHEDULES
SCHEDULE 39Repeal of miscellaneous reliefs etc
PART 3Payments relating to reductions in pool betting duty
19
1
Section 126 of FA 1990 (capital allowances and IHT: pools payments for football ground improvements) is repealed.
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Accordingly, the following are also repealed—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).