Statute⊘ Repealed / No longer in force
Section CZ 23 — Income Tax Act 2007: Insurance or compensation for buildings replaced as revenue account property affected by Canterbury earthquakes
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Repealed / no longer in force. This provision is no longer in effect. Check the current position before relying on it.
Text of the provision Official document
CZ 23 Insurance or compensation for buildings replaced as revenue account property affected by Canterbury earthquakes [Repealed] Section CZ 23: repealed (with effect on 4 September 2010), on 2 November 2012, by section 18 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Official source: legislation.govt.nz
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