Section DZ 6 — Income Tax Act 2007: Partnership interests and disposal of part of asset before 16 December 1991

DZ 6 Partnership interests and disposal of part of asset before 16 December 1991 In sections DZ 3 to DZ 5 , unless the context requires otherwise,— (a) a partner is treated as having a share or interest in a petroleum permit or other property of a partnership to the extent of their income interest in the partnership: (b) references to the disposal of an asset apply equally to the disposal of part of an asset. Defined in this Act: dispose , income , petroleum permit , Compare: 2004 No 35 s DZ 6