Part 3 Payments Relating to Reductions in Pool Betting Duty
Finance Act 2012 (2012 c 14) | Legislation

Part 3 Payments 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(1)     Section 126 of FA 1990 (capital allowances and IHT: pools payments for football ground improvements) is repealed.

(2)     Accordingly, the following are also repealed—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

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