Statute⊘ Repealed / No longer in force
Section HA 27 — Income Tax Act 2007: Attribution when loss results in reduction in value of shares
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Repealed / no longer in force. This provision is no longer in effect. Check the current position before relying on it.
Text of the provision Official document
HA 27 Attribution when loss results in reduction in value of shares [Repealed] Section HA 27: repealed, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 74(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
Official source: legislation.govt.nz
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