Tax credits and other credits - Tax credits for expenditure on research and development
LH 10: Internal software development: no associated internal software developer
You could also call this:
“Tax credits for internal software development without an associated developer no longer apply”
This part of the law is about tax credits for internal software development when there’s no associated internal software developer. However, this section has been removed from the law. It was taken out on 1 April 2009. This means that these rules no longer apply, and you can’t use them anymore.
