Tax credits and other credits - Tax credits for supplementary dividends
LP 8: Relationship with exempt income rules
You could also call this:
“This section about tax credits and untaxed income was removed in 2013”
This part of the law used to talk about how tax credits relate to income that doesn’t get taxed. However, it’s not used anymore. The government removed this section on 1 April 2013, so it doesn’t apply to your taxes from the 2013-14 tax year onwards. If you need to know about how tax credits work with untaxed income now, you’ll need to look at other parts of the tax law.
“This provision about foreign dividend tax credits and RWT rules is no longer in effect”
Part L
Tax credits and other credits
Tax credits for supplementary dividends
LP 8Relationship with exempt income rules (Repealed)
Notes
Section LP 8: repealed, on (applying for the 2013–14 and later income years), by section 80(2) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).
