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LH 8: Orders in Council
or “Government's power to make special tax credit rules (no longer in use)”
You could also call this:

“No tax credits for developing software within your company”

You cannot claim a tax credit for internal software development under this section. The government removed this option on 1 April 2009. This means you can no longer get money back from the government for creating software within your own company.

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Next up: LH 10: Internal software development: no associated internal software developer

or “Tax credits for internal software development without an associated developer no longer apply”
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Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 9Internal software development: general (Repealed)

    Notes
    • Section LH 9: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).