Tax credits and other credits - Tax credits for expenditure on research and development
LH 11: Internal software development: associated internal software developer with same income year
You could also call this:
“Old rules for software developers working together no longer apply”
This section of the law, called LH 11, used to talk about internal software development. It was specifically about associated internal software developers with the same income year. However, this part of the law no longer exists. It was removed on 1 April 2009. This means that the rules it contained are no longer in effect and don’t apply to you anymore.
