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LH 6: Research and development activities outside New Zealand
or “Overseas research and development rules no longer apply”
You could also call this:

“Tax credits are no longer available for research and development”

You can no longer get tax credits for research and development activities. The law that used to let you do this was removed on 24 February 2016. This change affects your taxes from the 2015-2016 tax year onwards.

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Next up: LH 8: Orders in Council

or “Government's power to make special tax credit rules (no longer in use)”
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Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 7Research and development activities and related terms (Repealed)

    Notes
    • Section LH 7: repealed (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 202(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).