Tax credits and other credits - Tax credits for expenditure on research and development
LH 1: Who this subpart applies to
You could also call this:
“This section about tax credits no longer applies as it was removed in 2009”
This section of the law, called ‘Who this subpart applies to’, was part of the Income Tax Act 2007. It was about tax credits and other credits. However, this part of the law no longer exists. It was removed on 1 April 2009. This means that you don’t need to worry about what it said before, because it’s not part of the current law anymore.
