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LH 11: Internal software development: associated internal software developer with same income year
or “Old rules for software developers working together no longer apply”
You could also call this:

“Outdated rule about tax credits for software development by related companies with different financial years”

This part of the law used to be about internal software development when an associated internal software developer had a different income year. However, it’s no longer in use. The government removed this section on 1 April 2009. If you want to know more about tax credits and other credits, you might need to look at other parts of the Income Tax Act 2007 that are still active.

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Next up: LH 13: Internal software development: limit

or “ Limit on internal software development tax credits no longer applies ”
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Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 12Internal software development: associated internal software developer with different income year (Repealed)

    Notes
    • Section LH 12: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).