StatuteIncome Tax Act 2007

Section EY 14 — Income Tax Act 2007: Life insurance and life reinsurance: how sections relate

Text of the provision Official document

EY 14 Life insurance and life reinsurance: how sections relate Life insurance definitions (1) Sections EY 8 to EY 11 define terms relating to life insurance. Life reinsurance definitions (2) Sections EY 12 and EY 13 define terms relating to life reinsurance. Life insurance term usually includes life reinsurance term (3) A reference in this Act to any of the terms defined in sections EY 8 to EY 11 includes the equivalent term in sections EY 12 and EY 13 —for example, life insurer includes life reinsurer —unless the context requires otherwise. Defined in this Act: life insurance , life insurer , life reinsurance , life reinsurer , Compare: 2004 No 35 s EY 13

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