Statute
Section HM 27 — Income Tax Act 2007: When multi-rate PIE no longer meets investor interest adjustment requirements
Text of the provision Official document
HM 27 When multi-rate PIE no longer meets investor interest adjustment requirements A multi-rate PIE loses PIE status immediately if it fails to meet a requirement of section HM 48 . Defined in this Act: investor interest , multi-rate PIE , PIE Compare: 2004 No 35 s HL 4(1) Section HM 27: inserted, on 1 April 2010 (applying for the 2010–11 and later income years), by section 292(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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