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LE 8B: Dividends from certain FIF interests
or “Tax credits for dividends from certain foreign investments”
You could also call this:

“This provision about tax credits was removed in 2017”

This section of the law, called ‘Application of combined imputation and FDP ratio’, used to be part of the Income Tax Act 2007. It was about tax credits and other credits. However, this part of the law no longer exists. It was removed on 1 April 2017. This means that the rules it used to contain are no longer in effect.

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Next up: LE 10: When income tax unpaid

or “What happens to your tax credit if a company doesn't pay its income tax”
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Part L Tax credits and other credits
Tax credits for imputation credits

LE 9Application of combined imputation and FDP ratio (Repealed)

    Notes
    • Section LE 9: repealed, on , by section 157 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).