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LZ 4: Dividends derived from development investments
or “Tax credits for development investment dividends (now removed)”
You could also call this:

“Definitions for tax credits have been removed from the Act”

This part of the law used to explain some important words about tax credits and other credits. However, it has been removed from the Income Tax Act 2007. The government took it out on 17 July 2013, and it stopped being used from 1 April 2013. This means that from the 2013-2014 tax year onwards, you can’t use this part of the law anymore.

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Next up: LZ 6: Interest on home vendor mortgages

or “Tax credit for interest from home vendor mortgages”
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Part L Tax credits and other credits
Terminating provisions

LZ 5Some definitions (Repealed)

    Notes
    • Section LZ 5: repealed (with effect on 1 April 2013 and applying for the 2013–14 and later income years), on , by section 74(1) of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).