SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 3Payments relating to reductions in pool betting duty

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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In CTA 2009, the following provisions are repealed—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Accordingly, section 976(1)(b) of that Act (and the “and” before it) are also repealed.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.