Section CE 12 — Income Tax Act 2007: Tax credits for personal service rehabilitation payments

CE 12 Tax credits for personal service rehabilitation payments When this section applies (1) This section applies when a person has a tax credit in a tax year under section LB 7 (Tax credits related to personal service rehabilitation payments: providers). Income (2) An amount equal to the credit is income of the person in the corresponding income year. Defined in this Act: amount , corresponding income year , income , income year , personal service rehabilitation payment , tax credit , tax year Compare: 2004 No 35 s CE 12 Section CE 12: substituted, on 1 July 2008, by section 319 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).