Tax credits and other credits - Tax credits for expenditure on research and development
LH 17: Some definitions
You could also call this:
“Definitions for tax credits removed and no longer apply”
This part of the law used to explain some words about tax credits, but it no longer applies. The government removed it on 24 February 2016. This change started from 1 April 2015 and affects how taxes are calculated from the 2015-2016 tax year onwards. If you need to know about tax credits now, you should look at other, newer parts of the tax law.
“This part explains how to get tax credits for foreign income tax”
Part L
Tax credits and other credits
Tax credits for expenditure on research and development
LH 17Some definitions (Repealed)
Notes
Section LH 17: repealed (with effect on 1 April 2015 and applying for the 2015–16 and later income years), on , by section 202(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
