Statute
Section CX 48D — Income Tax Act 2007: Tax credits for expenditure on research and development
Text of the provision Official document
CX 48D Tax credits for expenditure on research and development The amount of a tax credit that a person has under subpart LH (Tax credits for expenditure on research and development) is excluded income of the person. Defined in this Act: amount , excluded income , tax credit Section CX 48D: inserted (with effect on 1 April 2008), on 6 October 2009, by section 60(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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