Statute
Section HM 24 — Income Tax Act 2007: Immediate loss of PIE status
Text of the provision Official document
HM 24 Immediate loss of PIE status An entity loses PIE status immediately if it does not meet— (a) the residence requirements of section HM 8 : (b) the requirements of section HM 9 about the nature of the entity: (c) the requirements of section HM 17 concerning rights to investment proceeds. Defined in this Act: PIE Section HM 24: replaced, on 2 November 2012, by section 95 of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Official source: legislation.govt.nz
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