Statute⊘ Repealed / No longer in force
Section OP 104 — Income Tax Act 2007: Consolidated BETA credit for loss of shareholder continuity
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Repealed / no longer in force. This provision is no longer in effect.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
OP 104 Consolidated BETA credit for loss of shareholder continuity [Repealed] Section OP 104: repealed, on 1 July 2012 (applying for income years beginning on or after that date), by section 122(1) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).
Official source: legislation.govt.nz
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