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EH 40: Interest on deposits in adverse event income equalisation account
or “This rule about interest on special farming accounts no longer applies”
You could also call this:

“This provision about deducting deposits is no longer active”

This section of the law is no longer in effect. It was removed on 18 March 2019. The section used to be about deducting a deposit, but now it doesn’t apply anymore. If you need information about deducting deposits, you should look at other parts of the law that are still active.

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Next up: EH 42: Refund of excess deposit

or “This section about getting refunds for overpaid deposits was removed from the law”
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Part E Timing and quantifying rules
Income equalisation schemes: Deduction

EH 41Deduction of deposit (Repealed)

    Notes
    • Section EH 41: repealed, on , by section 169(5) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).