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LC 2: When net income in low income abatement range
or “This provision about income in a specific range no longer applies”
You could also call this:

“This provision about taxing a child's income was removed in 2012”

This part of the law used to talk about a child’s income. However, it was removed from the law on 29 May 2012. This means that since the 2012-13 tax year, this section no longer applies. If you want to know about how a child’s income is treated for tax purposes now, you’ll need to look at other parts of the tax law.

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Next up: LC 4: Tax credits for transitional circumstances

or “Removal of tax credits for certain situations”
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Part L Tax credits and other credits
Tax credits for natural persons

LC 3Child’s income (Repealed)

    Notes
    • Section LC 3: repealed, on (applying for the 2012–13 and later tax years), by section 6(1)(b) of the Taxation (Budget Measures) Act 2012 (2012 No 38).