Section RA 24 — Income Tax Act 2007: Application of other provisions for purposes of RSCT rules

RA 24 Application of other provisions for purposes of RSCT rules For the purposes of the RSCT rules, sections 170(2) , 171 , and 172 of the Tax Administration Act 1994, modified as necessary, apply as if— (a) a reference to an amount of tax withheld were a reference to RSCT: (b) a reference to the RWT rules were a reference to the RSCT rules. Defined in this Act: amount of tax , RSCT rules , RWT rules Compare: 2004 No 35 s NEB 7(1) Section RA 24: added, on 1 April 2008, by section 526 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).