Statute
Section CE 7 — Income Tax Act 2007: Meaning of share purchase agreement
Text of the provision Official document
CE 7 Meaning of share purchase agreement In sections CE 1 to CE 4 , share purchase agreement means an agreement to sell or issue shares in a company to an employee that is entered into in connection with the employee’s employment or service, whether or not an employment relationship exists when the employee receives a benefit under the agreement. Defined in this Act: company , employee , share , share purchase agreement Compare: 2004 No 35 s CE 7
Official source: legislation.govt.nz
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