SCHEDULES
SCHEDULE 39Repeal of miscellaneous reliefs etc
PART 3Payments relating to reductions in pool betting duty
22
1
In CTA 2009, the following provisions are repealed—
a
section 138 (deductions in respect of payments by companies liable to pool betting duty);
b
section 978 (exemption for payments by persons liable to pool betting duty).
2
Accordingly, section 976(1)(b) of that Act (and the “and” before it) are also repealed.
3
The repeals made by this paragraph have effect in relation to payments made on or after 1 April 2013.