Introduction Details of Schedule 39 Part 3: Payments relating to reductions in pool betting duty
29.Paragraph 19(1) withdraws reliefs from corporation tax and income tax, for capital expenditure funded by grants made for the purpose of improving football ground safety and comfort, and withdraws relief from inheritance tax for trustees responsible for administering those grants, both of which were provided for by section 126 of FA 1990.
30.Paragraph 19(2) makes minor consequential amendments to CAA and the Income Tax (Trading and Other Income) Act 2005 (ITTOIA).
31.Paragraph 19(3) provides that these changes shall have effect from 1 April 2013 for corporation tax purposes and from 6 April 2013 for income tax and inheritance tax purposes.
32.Paragraph 20(1) withdraws relief from inheritance tax for trustees administering funds held for the purpose of supporting sports and the arts provided for by section 121 of FA 1991.
33.Paragraph 20(2) provides that this change shall have effect from 6 April 2013.
34.Paragraph 21(1) withdraws reliefs from income tax in respect of payments for the purpose of improving football ground safety and comfort or supporting sports and the arts provided for by sections 162 and 748 of ITTOIA.
35.Paragraph 21(2) makes a minor consequential amendment to section 683(4) of ITTOIA.
36.Paragraph 21(3) states that these repeals shall have effect from 6 April 2013.
37.Paragraph 22(1) withdraws relief from corporation tax in respect of payments for the purpose of improving football ground safety and comfort or supporting sports and the arts provided for by sections 138 and 978 of CTA 2009.
38.Paragraph 22(2) makes a minor consequential amendment to section 976(1)(b).
39.Paragraph 22(3) states that these repeals shall have effect from 1 April 2013.