Tax credits and other credits - Tax credits for expenditure on research and development
LH 3: Requirements
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.
