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DX 2: Tax credits: conduit financing arrangements
or “Tax credits for certain financing arrangements were discontinued in 2009”
You could also call this:

“Rules about tax credits for certain companies were removed in 2012”

The law used to have a section called ‘Tax credits: supplementary dividend holding companies’. This section was part of the rules about deductions in the Income Tax Act 2007. However, this section no longer exists. It was removed on 1 October 2012. This change applies to the 2013-14 tax year and all the years after that.

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Next up: DZ 1: Commercial bills before 31 July 1986

or “Tax deductions for commercial bills purchased before 31 July 1986”
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Part D Deductions
Other expenditure

DX 3Tax credits: supplementary dividend holding companies (Repealed)

    Notes
    • Section DX 3: repealed, on (applying for the 2013–14 and later income years), by section 17(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).