Section RD 44 — Income Tax Act 2007: Goods sold by group companies

RD 44 Goods sold by group companies For the purposes of sections RD 42 and RD 43 , if a company that is included in a group of companies sells goods to an employee of another company in the group, the sale is treated as if it were made directly from employer to employee. Defined in this Act: company , employee , employer , group of companies , Compare: 2004 No 35 s ND 1P(2)