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LH 14B: Recovery of overpaid tax credit
or “This rule about getting back overpaid tax credits no longer applies”
You could also call this:

“This provision about approved research organisations for tax credits was removed in 2009”

This section of the law, called ‘Listed research providers’, used to be 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. The government removed it on 1 October 2009. They did this through another law called the Taxation (Urgent Measures and Annual Rates) Act 2008. Because this section has been taken out of the law, there’s no more information about what it used to say or do.

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Next up: LH 16: Industry research co-operatives

or “Tax credits for industry research co-operatives were removed from the law”
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Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 15Listed research providers (Repealed)

    Notes
    • Section LH 15: repealed, on , by section 19(1)(d) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).