SCHEDULES

SCHEDULE 39Repeal of miscellaneous reliefs etc

PART 3Payments relating to reductions in pool betting duty

21

1

In ITTOIA 2005, the following provisions are repealed—

a

section 162 (deductions in respect of payments by persons liable to pool betting duty);

b

section 748 (exemption for payments by persons liable to pool betting duty).

2

Accordingly, section 683(4)(g) of that Act is also repealed.

3

The repeals made by this paragraph have effect in relation to payments made on or after 6 April 2013.