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LE 11: Evidential requirements
or “You need to provide evidence to support your tax credit claim”
You could also call this:

“This rule about tax credits for foreign dividends has been removed”

You should know that this section of the law, called ‘Tax credits for FDP credits’, has been removed. It used to be part of the rules about tax credits and other credits in the Income Tax Act 2007, but it is no longer in effect. The government took it out of the law on 1 April 2017.

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Next up: LF 2: Trustees for minor beneficiaries

or “Removed rule about trustees for young beneficiaries”
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Part L Tax credits and other credits
Tax credits for foreign dividend payment (FDP) credits

LF 1Tax credits for FDP credits (Repealed)

    Notes
    • Section LF 1: repealed, on , by section 158 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).