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LH 15: Listed research providers
or “This provision about approved research organisations for tax credits was removed in 2009”
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.

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Next up: LH 17: Some definitions

or “Definitions for tax credits removed and no longer apply”
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Part L Tax credits and other credits
Tax credits for expenditure on research and development

LH 16Industry research co-operatives (Repealed)

    Notes
    • Section LH 16: repealed, on , by section 19(1)(c) of the Taxation (Urgent Measures and Annual Rates) Act 2008 (2008 No 105).