{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-19.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/39/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) Section 126 of FA 1990 (capital allowances and IHT: pools payments for football ground improvements) is repealed.\n(2) Accordingly, the following are also repealed—\n(a) paragraph 72 of Schedule 2 to CAA 2001;\n(b) paragraph 416 of Schedule 1 to ITTOIA 2005.\n(3) The repeals made by this paragraph—\n(a) for corporation tax purposes, have effect in relation to payments made on or after 1 April 2013,\n(b) for income tax purposes, have effect in relation to payments made on or after 6 April 2013, and\n(c) for inheritance tax purposes, come into force on 6 April 2013 (and have effect in relation to payments whenever made).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/19",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}