19(1)Section 126 of FA 1990 (capital allowances and IHT: pools payments for football ground improvements) is repealed.U.K.
(2)Accordingly, the following are also repealed—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).