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LH 2: Tax credits relating to expenditure on research and development
or “Tax credits for research and development spending (no longer available)”
You could also call this:

“This section about tax credit requirements was removed in 2009”

This section of the law, called ‘Requirements’, was part of the rules about tax credits and other credits in the Income Tax Act 2007. However, it’s no longer in use. The government removed this section on 1 April 2009. If you need to know about current tax credit requirements, you should look at other parts of the law that are still active.

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Next up: LH 4: Calculation of amount of credit

or “This provision about calculating credits no longer applies”
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Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 3Requirements (Repealed)

    Notes
    • Section LH 3: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).