Section EH 2 — Income Tax Act 2007: Income Equalisation Reserve Account

EH 2 Income Equalisation Reserve Account Account (1) There is a Crown Bank Account called the Income Equalisation Reserve Account that is operated under the Public Finance Act 1989 . Deposits paid into account (2) Every deposit a person makes with the Commissioner under a scheme referred to in section EH 1(2) — (a) is public money; and (b) must be paid into the Income Equalisation Reserve Account. Defined in this Act: Commissioner , deposit , person , Compare: 2004 No 35 s EH 2