Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

Tax credits and other credits - Tax credits for expenditure on research and development

LH 2: Tax credits relating to expenditure on research and development

You could also call this:

“Tax credits for research and development spending (no longer available)”

You could get tax credits for spending money on research and development. However, this part of the law has been removed. It’s no longer in effect as of 1 April 2009.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1172669.

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Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 2Tax credits relating to expenditure on research and development (Repealed)

    Notes
    • Section LH 2: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).