Section Sch50-“ 80KH — Income Tax Act 2007: Cancellation of notice of entitlement

“ 80KH Cancellation of notice of entitlement “ (1) This section applies when the Commissioner— “ (a) is notified under section 80KG; or “ (b) considers that a notice of entitlement given to a person no longer applies; or “ (c) is advised by the chief executive of the administering department, under sections 84 or 85G, that the person is also receiving a tax credit from the chief executive or will receive a tax credit from the chief executive. “ (2) The Commissioner may, on notifying the person,— “ (a) cancel the notice of entitlement; or “ (b) provide a replacement notice of entitlement for the same relationship period or a different relationship period, or provide a supplement to the notice of entitlement, as appropriate, having regard to information in the Commissioner’s possession. “ Compare: 2004 No 35 s KD 5(10), (12)