Section FO 2 — Income Tax Act 2007: Amalgamation rules

FO 2 Amalgamation rules The amalgamation rules means the following: (a) this subpart: (b) sections CD 35 , CD 43(23) and (24) , and CD 44(8) (which relate to the treatment of dividends): (c) sections DB 8(3) to (5) , DV 14 and DV 15 (which relate to the treatment of deductions when an amalgamating company ends its existence on a resident’s restricted amalgamation): (d) sections IA 9 , IE 2 to IE 5 , and IQ 1 (which relate to tax losses): (e) sections LK 12 to LK 15 (which relate to tax credits): (f) sections OA 9 , OB 24 , OB 53 (which relate to memorandum accounts): (g) sections RA 20 , RC 33 , RD 46 , and RD 49 (which relate to tax payments): (h) sections 75 and 76 of the Tax Administration Act 1994. Defined in this Act: amalgamation rules , Compare: 2004 No 35 s FE 1(2)