Tax credits and other credits - Tax credits for expenditure on research and development
LH 12: Internal software development: associated internal software developer with different income year
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“Outdated rule about tax credits for software development by related companies with different financial years”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.
