22(1)In CTA 2009, the following provisions are repealed—U.K.
(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(2)Accordingly, section 976(1)(b) of that Act (and the “and” before it) are also repealed.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.