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LH 3: Requirements
or “This section about tax credit requirements was removed in 2009”
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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Next up: LH 5: Adjustments to eligible expenditure

or “This section about changing eligible expenses for tax credits no longer applies”
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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LH 4Calculation of amount of credit (Repealed)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    • Section LH 4: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).