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Section 126 of FA 1990 (capital allowances and IHT: pools payments for football ground improvements) is repealed.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Accordingly, the following are also repealed—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