Statute
Section LK 12 — Income Tax Act 2007: Treatment of credits when companies amalgamate
Text of the provision Official document
LK 12 Treatment of credits when companies amalgamate On an amalgamation, for the purposes of determining whether a credit carried forward is available under section LK 5 or whether the requirements of section LK 6 are met, the amalgamated company is treated as if it were the amalgamating company with the same holders of shares and options over shares. Defined in this Act: amalgamated company , amalgamating company , amalgamation , share , Compare: 2004 No 35 ss LC 8 , LC 11 , LC 12
Official source: legislation.govt.nz
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