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LF 9: When income tax unpaid
or “This section about unpaid income tax has been removed from the law”
You could also call this:

“This section about providing evidence for tax credits has been removed from the law”

This section of the law, called ‘Evidential requirements’, was part of the rules about tax credits and other credits in the Income Tax Act 2007. However, it has been removed from the law. The government decided to take it out on 1 April 2017. This means that this particular rule no longer applies, and you don’t need to follow it anymore. If you want to know more about why this change was made, you can look at section 158 of another law called the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017.

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Next up: LH 1: Who this subpart applies to

or “This section about tax credits no longer applies as it was removed in 2009”
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Part L Tax credits and other credits
Tax credits for foreign dividend payment (FDP) credits

LF 10Evidential requirements (Repealed)

    Notes
    • Section LF 10: repealed, on , by section 158 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).