Statute
Section DD 3 — Income Tax Act 2007: When limitation rule does not apply
Text of the provision Official document
DD 3 When limitation rule does not apply The limitation rule is either restricted in its application or does not apply to deductions for the expenditure described in sections DD 4 to DD 8 . Defined in this Act: deduction , limitation rule , Compare: 2004 No 35 s DD 3
Official source: legislation.govt.nz
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