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LF 8: Credits for persons who are non-resident or who receive exempt income
or “This section about tax credits for non-residents and exempt income no longer applies”
You could also call this:

“This section about unpaid income tax has been removed from the law”

This part of the law used to be about what happens when income tax is not paid. However, it has been removed from the law and is no longer in effect. The government decided to take this section out on 1 April 2017. If you want to know more about what happens when income tax is not paid now, you might need to look at other parts of the tax laws.

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Next up: LF 10: Evidential requirements

or “This section about providing evidence for tax credits has been removed from the law”
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Part L Tax credits and other credits
Tax credits for foreign dividend payment (FDP) credits

LF 9When income tax unpaid (Repealed)

    Notes
    • Section LF 9: repealed, on , by section 158 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).