21(1)In ITTOIA 2005, the following provisions are repealed—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(2)Accordingly, section 683(4)(g) of that Act is also repealed.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.