# Finance Act 2012, 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(1) Section 126 of FA 1990 (capital allowances and IHT: pools payments for football ground improvements) is repealed.
(2) Accordingly, the following are also repealed—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).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-39/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.