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LH 7: Research and development activities and related terms
or “Tax credits are no longer available for research and development”
You could also call this:

“Government's power to make special tax credit rules (no longer in use)”

The government can make special rules called Orders in Council about tax credits and other credits. These rules are part of the Income Tax Act 2007. However, as of 1 April 2009, this section of the law is no longer in use.

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Next up: LH 9: Internal software development: general

or “No tax credits for developing software within your company”
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Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 8Orders in Council (Repealed)

    Notes
    • Section LH 8: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).