You are looking at a schedule called Expenditure and activities related to research and development. This schedule is part of the Income Tax Act 2007. It has been repealed, which means it is no longer in use. You can find more information about why this schedule was created by looking at LH 3(1), LH 5(3), (4), LH 7(2), and LH 8. These links take you to other parts of the legislation that explain the rules. This schedule is not part of the main act, but it gives extra information about research and development expenditure. It is one of many schedules that help explain the Income Tax Act 2007.