Tax credits and other credits - Tax credits for expenditure on research and development
LH 14: Treatment of depreciation loss for certain depreciable property
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.