Statute
Section OC 2B — Income Tax Act 2007: General rule for life insurer's policyholder base
Text of the provision Official document
OC 2B General rule for life insurer's policyholder base An FDP credit does not arise in relation to a life insurer's policyholder base. Similarly, an FDP debit does not arise in relation to a life insurer's policyholder base. Defined in this Act: FDP credit , FDP debit , life insurer , policyholder base Section OC 2B: inserted, on 1 July 2010, by section 402(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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