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LC 8: Some definitions
or “Definitions for tax credits have been removed from this section”
You could also call this:

“Tax credits are no longer denied to people living overseas”

You can’t get tax credits if you’re an absentee. This rule used to be in the law, but it was taken out on 29 May 2012. This means it doesn’t apply anymore for the 2012-13 tax year and any years after that.

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Next up: LC 10: Adjustment for change in return date

or “Removed: Rules for adjusting tax credits when changing tax return dates”
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Part L Tax credits and other credits
Tax credits for natural persons

LC 9Tax credits for absentees (Repealed)

    Notes
    • Section LC 9: repealed, on (applying for the 2012–13 and later tax years), by section 6(1)(h) of the Taxation (Budget Measures) Act 2012 (2012 No 38).