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LF 4: Partners in partnerships
or “This section about tax credits for partners in partnerships no longer applies”
You could also call this:

“Rules about credit transfer notices were removed in 2017”

This part of the law used to be about credit transfer notices. It was part of the rules for tax credits and other credits in the Income Tax Act 2007. However, you don’t need to worry about it anymore because it was removed from the law on 1 April 2017. The government decided it wasn’t needed and took it out of the Income Tax Act.

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Next up: LF 6: Application of FDP ratio

or “This rule about tax credits was removed in 2017 and no longer applies”
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Part L Tax credits and other credits
Tax credits for foreign dividend payment (FDP) credits

LF 5Credit transfer notices (Repealed)

    Notes
    • Section LF 5: repealed, on , by section 158 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).