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Finance Act 2012

Safety at sports grounds

57.Paragraph 33 repeals sections 30 to 32 of CAA and makes consequential changes.

58.Paragraph 34 makes consequential amendments to sections 23(2) and 27 of CAA.

59.Paragraph 35 provides that the repeal has effect in respect of expenditure incurred on or after 1 April 2013 for corporation tax purposes and on or after 6 April 2013 for income tax purposes.

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