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LH 9: Internal software development: general
or “No tax credits for developing software within your company”
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.

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Next up: LH 11: Internal software development: associated internal software developer with same income year

or “Old rules for software developers working together no longer apply”
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Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 10Internal software development: no associated internal software developer (Repealed)

    Notes
    • Section LH 10: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).