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LP 8: Relationship with exempt income rules
or “This section about tax credits and untaxed income was removed in 2013”
You could also call this:

“This provision about foreign dividend tax credits and RWT rules is no longer in effect”

This part of the law used to be about how tax credits for foreign dividends relate to the rules for resident withholding tax (RWT). However, it’s no longer in effect. The government removed this section on 1 April 2013, so it doesn’t apply anymore. If you need to know about how foreign dividend tax credits and RWT rules work together now, you’ll need to look at other parts of the tax law that are still active.

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Next up: LP 10: Limitation on deductions

or “This section about limits on tax deductions was removed in 2013”
Next

Part L Tax credits and other credits
Tax credits for supplementary dividends

LP 9Relationship with RWT rules (Repealed)

    Notes
    • Section LP 9: repealed, on (applying for the 2013–14 and later income years), by section 81(1) of the Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009 (2009 No 63).