Plain language law

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Income Tax Act 2007

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

LH 4: Calculation of amount of credit

You could also call this:

“This provision about calculating credits no longer applies”

The law used to have a section called LH 4 that explained how to calculate the amount of credit for tax credits and other credits. However, this section no longer exists. It was removed from the law on 1 April 2009. This means that you can’t use this section anymore to figure out how to calculate the amount of credit.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1172675.

Topics:
Money and consumer rights > Taxes
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Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 4Calculation of amount of credit (Repealed)

    Notes
    • Section LH 4: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).