Tax credits and other credits - Tax credits for expenditure on research and development
LH 16: Industry research co-operatives
You could also call this:
“Tax credits for industry research co-operatives were removed from the law”
You should know that the law about industry research co-operatives has been removed. This part of the Income Tax Act 2007 used to be about tax credits for these co-operatives, but it no longer exists. The government took it out of the law on 1 April 2009. If you need to know more about this topic, you might need to look at other parts of the tax law or ask a tax expert for help.