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LH 13: Internal software development: limit
or “ Limit on internal software development tax credits no longer applies ”
You could also call this:

“This provision about tax credits for certain property depreciation no longer applies”

This section of the law, called ‘Treatment of depreciation loss for certain depreciable property’, was part of the Income Tax Act 2007. It was about tax credits and other credits. However, this part of the law doesn’t exist anymore. It was taken out of the law on 1 April 2009. This means you don’t need to worry about what it said because it’s not used now.

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Next up: LH 14B: Recovery of overpaid tax credit

or “This rule about getting back overpaid 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LH 14Treatment of depreciation loss for certain depreciable property (Repealed)

    Notes
    • Section LH 14: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).