Section Sch52 — Income Tax Act 2007: Comparative tables of old and rewritten provisions

Schedule 52 Comparative tables of old and rewritten provisions s ZA 6 Part A— Income Tax Act 2004 and other legislation and regulations : corresponding provisions in Income Tax Act 2007 or Tax Administration Act 1994. Part B—Income Tax Act 2007 : corresponding provisions in the Income Tax Act 2004 and other legislation and regulations. Part C—New provisions in the Tax Administration Act 1994 : corresponding provisions in the Income Tax Act 2004. Part A Income Tax Act 2004 and other legislation and regulations: corresponding provisions in Income Tax Act 2007 or Tax Administration Act 1994 Notes 1 The letters “ TAA ” indicate that the provision referred to appears in the Tax Administration Act 1994 .

2 Provisions shown as omitted have been omitted because they are spent or redundant. Provision in Income Tax Act 2004 (unless otherwise stated) Corresponding provision in Income Tax Act 2007 or Tax Administration Act 1994 A 1 A 1 A2 A 2 PART A AA 1 AA 1 AA 2 AA 2 AA 3(1) omitted AA 3(2) AA 3 PART B Subpart BA BA 1 BA 1 Subpart BB BB 1 BB 1 BB 2 BB 2 BB 2(3) RA 4 BB 3 BB 3 Subpart BC BC 1 BC 1, RB 2 BC 2 BC 2 BC 3 BC 3 BC 4 BC 4 BC 4(4) IA 2(1), (2), IA 3(2)(a), (4) BC 5 BC 5 BC 6(1) BC 6(1) BC 6(2)–(4) omitted BC 6(5) BC 6(2) BC 7 BC 7, RB 3 BC 8(1) LA 7 BC 8(2) LA 4 BC 9 BC 8, LA 2, LA 3, LA 5, LA 10, RA 3 BC 9(1) LA 4, LA 9 BC 10 LA 4, LA 5 Subpart BD BD 1 BD 1 BD 2 BD 2 BD 3 BD 3 BD 4 BD 4 Subpart BE BE 1 BE 1 BE 1(1), (4), (5) RA 5 BE 1(2), (3), (6) RA 6 Subpart BF BF 1 BF 1 Subpart BG BG 1 BG 1 Subpart BH BH 1 BH 1 PART C Subpart CA CA 1 CA 1 CA 2 CA 2 Subpart CB CB 1 CB 1 CB 2 CB 3 CB 3 CB 4 CB 4 CB 5 CB 4B CB 26 CB 5 CB 6 CB 6 CB 7 CB 6B CB 8 CB 7 CB 9 CB 8 CB 10 CB 9 CB 11 CB 10 CB 12 CB 11 CB 13 CB 12 CB 14 CB 13 CB 15 CB 14 CB 16 CB 15 CB 17 CB 16 CB 18 CB 17 CB 19 CB 18 CB 20 CB 19 CB 21 CB 20 CB 22 CB 21 CB 23 CB 22 CB 24 CB 23 CB 25 CB 24 CB 27 CB 24B CB 28 CB 25 CB 29 CB 26 CB 30 CB 27 CB 31 CB 28 CB 32 Subpart CC CC 1 CC 1 CC 2 CC 2 CC 3 CC 3 CC 4 CC 4 CC 5 CC 5 CC 6 CC 6 CC 7 CC 7 CC 8 CC 8 CC 9 CC 9 CC 10 CC 10 Subpart CD CD 1 CD 1 CD 1B CD 2 CD 2 CD 3 CD 3 CD 4 CD 4 CD 5 CD 5 CD 6 CD 6 CD 7 CD 7 CD 8 CD 7B CD 9 CD 7C CD 10 CD 8 CD 13 CD 9 CD 15, OC 1(5) CD 10 CD 16 CD 10B CD 17 CD 10C CD 18 CD 11 CD 19 CD 12 CD 20 CD 13 CD 21 CD 14 CD 22 CD 15 CD 23 CD 16 CD 24 CD 17 CD 25 CD 18 CD 26 CD 19 CD 27 CD 20 CD 28 CD 21 CD 29 CD 21B CD 30 CD 22 CD 31 CD 23 CD 32 CD 24 CD 33 CD 24B CD 34 CD 25 CD 35 CD 26 CD 36 CD 27 CD 38 CD 28 CD 39 CD 29 CD 40 CD 30 CD 41 CD 31 CD 42 CD 32 CD 43 CD 33 CD 44 CD 34 CD 45 CD 35 CD 46 CD 36 CD 47 CD 37 CD 48 CD 38 CD 49 CD 39 CD 50 CD 40 CD 51 CD 41 CD 52 CD 42 CD 53 CD 43 CD 54 Subpart CE CE 1 CE 1 CE 2 CE 2 CE 3 CE 3 CE 4 CE 4 CE 5 CE 5 CE 6 CE 6 CE 7 CE 7 CE 8 CE 8 CE 9 CE 9 CE 10 CE 10 CE 11 CE 11 CE 12 CE 12 Subpart CF CF 1 CF 1 CF 2 CF 2 Subpart CG CG 1 CG 1 CG 2 CG 2 CG 3 CG 3 CG 4 CG 4 CG 5 CG 5 CG 6 CG 6 Subpart CH CH 1 CH 1 CH 2 CH 2 CH 3 CH 3 CH 4 CH 4 CH 5 CH 5 Subpart CP CP 1 CP 1 Subpart CQ CQ 1 CQ 1 CQ 2 CQ 2 CQ 3 CQ 3 CQ 4 CQ 4 CQ 5 CQ 5 CQ 6 CQ 6 Subpart CR CR 1 CR 1 CR 2 CR 2 Subpart CS CS 1 CS 1 CS 2 CS 2 CS 3 CS 3 CS 4 CS 4 CS 5 CS 5 CS 6 CS 6 CS 7 CS 7 CS 8 CS 8 CS 9 CS 9 CS 10 CS 10 CS 11 CS 11 CS 12 CS 12 CS 13 CS 13 CS 14 CS 14 CS 15 CS 15 CS 16 CS 16 CS 17 CS 17 Subpart CT CT 1 CT 1 CT 2 CT 2 CT 3 CT 3 CT 4 CT 4 CT 5 CT 5 CT 6 CT 6 CT 7 CT 7 Subpart CU CU 1 CU 1 CU 2 CU 2 CU 3 CU 3 CU 4 CU 4 CU 5 CU 5 CU 6 CU 6 CU 7 CU 7 CU 8 CU 8 CU 9 CU 9 CU 10 CU 10 CU 11 CU 11 CU 12 CU 12 CU 13 CU 13 CU 14 CU 14 CU 15 CU 15 CU 16 CU 16 CU 17 CU 17 CU 18 CU 18 CU 19 CU 19 CU 20 CU 20 CU 21 CU 21 CU 22 CU 22 CU 23 CU 23 CU 24 CU 24 CU 25 CU 25 CU 26 CU 26 CU 27 CU 27 CU 28 CU 28 CU 29 CU 29 Subpart CV CV 1 CV 1 CV 2 CV 6 CV 3 CV 7 CV 4 CV 8 Subpart CW CW 1 CW 1 CW 2 CW 2 CW 3 CW 3 CW 4 CW 4 CW 5 CW 5 CW 6 CW 6 CW 7 CW 7 CW 8 CW 8 CW 9 CW 9 CW 10 CW 10 CW 11 CW 11 CW 11B CW 12 CW 11C CW 13 CW 12 CW 16 CW 13 CW 17 CW 14 CW 18 CW 15 CW 19 CW 16 CW 20 CW 17 CW 21 CW 18 CW 22 CW 19 CW 23 CW 20 CW 24 CW 21 CW 25 CW 22 CW 26 CW 22B CW 27 CW 23 CW 28 CW 23B CW 29 CW 24 CW 30 CW 25 CW 31 CW 26 CW 32 CW 27 CW 33 CW 28 CW 34 CW 28B CW 35 CW 29 CW 36 CW 30 CW 37 CW 31 CW 38 CW 32 CW 39 CW 33 CW 40 CW 34 CW 41 CW 35 CW 42 CW 36 CW 43 CW 37 CW 44 CW 38 CW 45 CW 39 CW 46 CW 40 CW 47 CW 40B CW 48 CW 41 CW 49 CW 42 CW 50 CW 43 CW 51 CW 44 CW 52 CW 45 CW 56 CW 45B CW 57 CW 46 CW 58 CW 47 CW 59 CW 48 CW 60 CW 49 CW 61 CW 49B CW 62 CW 50 CW 64 CW 51 omitted Subpart CX CX 1 CX 1 CX 1B CX 50 CX 2 CX 2 CX 3 CX 3 CX 4 CX 4 CX 5 CX 5 CX 6 CX 6 CX 6B CX 7 CX 7 CX 8 CX 8 CX 9 CX 9 CX 10 CX 10 CX 11 CX 11 CX 12 CX 12 CX 13 CX 13 CX 14 CX 14 CX 15 CX 15 CX 16 CX 16 CX 17 CX 17 CX 19 CX 18 CX 20 CX 18B CX 21 CX 19 CX 22 CX 20 CX 23 CX 20B CX 24 CX 21 CX 25 CX 22 CX 26 CX 23 CX 27 CX 24 CX 28 CX 25 CX 29 CX 26 CX 30 CX 26B CX 31 CX 27 CX 32 CX 27B CX 33 CX 28 CX 34 CX 29 CX 35 CX 30 CX 36 CX 31 CX 37 CX 32 CX 38 CX 33 CX 39 CX 34 CX 40 CX 35 CX 41 CX 36 CX 42 CX 37 CX 43 CX 38 CX 44 CX 39 CX 45 CX 40 CX 46 CX 41 CX 47 CX 41B CX 48 CX 42 CX 49 CX 43 CX 51 CX 43B CX 52 CX 44 CX 53 CX 44B CX 54 CX 44C CX 55 CX 44D CX 56 CX 44E CX 57 CX 45 omitted Subpart CY CY 1 omitted Subpart CZ CZ 1 CZ 1 CZ 2 CZ 2 CZ 3 CZ 3 CZ 4 CZ 4 CZ 5 CZ 5 CZ 6 CZ 6 CZ 7 CZ 7 CZ 8 CZ 8 CZ 9 CZ 9 CZ 10 CZ 10 CZ 11 CZ 11 CZ 12 CZ 12 CZ 13 CZ 13 CZ 14 CZ 14 CZ 15 CZ 15 CZ 16 CZ 16 CZ 17 CZ 17 CZ 18 CZ 18 CZ 19 CZ 19 CZ 20 CZ 22 PART D Subpart DA DA 1 DA 1 DA 2 DA 2 DA 3 DA 3 DA 4 DA 4 Subpart DB DB 1 DB 1 DB 2 DB 2 DB 3 DB 3 DB 4 DB 4 DB 5 DB 5 DB 6 DB 6 DB 7 DB 7 DB 8 DB 8 DB 9 DB 11 DB 9B DB 12 DB 10 DB 13 DB 11 DB 14 DB 12 DB 15 DB 12B DB 16 DB 12C DB 17 DB 13 DB 18 DB 13B DB 19 DB 14 DB 20 DB 15 DB 21 DB 16 DB 22 DB 17 DB 23 DB 18 DB 24 DB 19 DB 26 DB 20 DB 27 DB 21 DB 28 DB 22 DB 30 DB 23 DB 31 DB 24 DB 32 DB 25 DB 33 DB 26 DB 34 DB 27 DB 35 DB 28 DB 36 DB 28B DB 37 DB 29 DB 38 DB 30 DB 39 DB 31 DB 40 DB 32 DB 41 DB 33 DB 42 DB 34 DB 43 DB 35 DB 44 DB 36 DB 45 DB 37 DB 46 DB 38 DB 47 DB 39 DB 48 DB 40 DB 49 DB 41 DB 50 DB 42 DB 51 DB 43 DB 52 DB 43B DB 53 DB 43C DB 54 DB 44 DB 55 DB 45 DB 56 Subpart DC DC 1 DC 1 DC 2 DC 2 DC 3 DC 3 DC 4 DC 4 DC 5 DC 6 DC 6 DC 7 DC 7 DC 8 DC 8 DC 9 DC 9 DC 10 DC 10 DC 11 DC 11 DC 12 DC 12 DC 13 DC 13 DC 14 DC 14 DC 15 Subpart DD DD 1 DD 1 DD 2 DD 2 DD 3 DD 3 DD 4 DD 4 DD 5 DD 5 DD 6 DD 6 DD 7 DD 7 DD 8 DD 8 DD 9 DD 9 DD 10 DD 10 DD 11 DD 11 Subpart DE DE 1 DE 1 DE 2 DE 2 DE 3 DE 3 DE 4 DE 4 DE 5 DE 5 DE 6 DE 6 DE 7 DE 7 DE 8 DE 8 DE 9 DE 9 DE 10 DE 10 DE 11 DE 11 DE 12 DE 12 Subpart DF DF 1 DF 1 DF 2 DF 2 DF 3 DF 3 DF 4 DF 4 Subpart DN DN 1 DN 1 DN 2 DN 2 DN 3 DN 3 DN 4 DN 4 DN 5 DN 5 DN 6 DN 6 DN 7 DN 7 DN 9 DN 8 Subpart DO DO 1 DO 1 DO 2 DO 2 DO 3 DO 3 DO 4 DO 4 DO 4B DO 5 DO 4C DO 6 DO 4D DO 7 DO 4E “ planting ” , “ plot ” DO 8 DO 4E “ replaced area fraction ” DO 9 DO 5 DO 10 DO 5B DO 11 DO 6 DO 12 DO 7 DO 13 Subpart DP DP 1 DP 1 DP 2 DP 2 DP 3 DP 3 DP 3B DP 4 DP 4 DP 5 DP 5 DP 6 DP 6 DP 7 DP 7 DP 8 DP 8 DP 9 DP 9 DP 10(1), (2) DP 10 DP 11 Subpart DQ DQ 1 DQ 1 DQ 2 DQ 2 DQ 3 DQ 3 DQ 4 DQ 4 Subpart DR DR 1 DR 1 DR 2 DR 2 DR 3 DR 3 Subpart DS DS 1 DS 1 DS 2 DS 2 DS 3 DS 3 DS 4 DS 4 Subpart DT DT 1 DT 1 DT 2 DT 2 DT 3 DT 3 DT 4 DT 4 DT 5 DT 5 DT 6 DT 6 DT 7 DT 7 DT 8 DT 8 DT 9 DT 9 DT 10 DT 10 DT 11 DT 11 DT 12 DT 12 DT 13 DT 13 DT 14 DT 14 DT 15 DT 15 DT 16 DT 16 DT 17 DT 17 DT 18 DT 18 DT 19 DT 19 DT 20 DT 20 Subpart DU DU 1 DU 1 DU 2 DU 2 DU 3 DU 3 DU 4 DU 4 DU 5 DU 5 DU 6 DU 6 DU 7 DU 7 DU 8 DU 8 DU 9 DU 9 DU 10 DU 10 DU 11 DU 11 DU 12 DU 12 Subpart DV DV 1 DV 1 DV 2 DV 2 DV 3 DV 3 DV 4 DV 4 DV 5 DV 5 DV 5(4)(b) IA 2(4)(b)(i), IA 7(4)(a) DV 6 DV 6 DV 7 DV 7 DV 7(2) IA 2(4)(b)(ii), IA 7(4)(b) DV 8 DV 8 DV 9 DV 9 DV 9(2) HC 24(4) DV 10 DV 10 DV 10B DV 11 DV 11 DV 12 DV 12 DV 13 DV 13 DV 14 Subpart DW DW 1 DW 1 DW 2 DW 2 Subpart DX DX 1 DX 1 Subpart DY DY 1 omitted DY 2 omitted Subpart DZ DZ 1 DZ 1 DZ 2 DZ 2 DZ 3 DZ 3 DZ 4 DZ 4 DZ 5 DZ 5 DZ 6 DZ 6 DZ 7 DZ 7 DZ 8 DZ 8 DZ 9 DZ 9 DZ 10 DZ 10 DZ 11 DZ 11 DZ 12 DZ 12 DZ 13 DZ 13 DZ 14 DZ 15 DZ 15 DZ 16 DZ 16 DZ 17 DZ 17 DZ 18 PART E Subpart EA EA 1 EA 1 EA 2 EA 2 EA 3 EA 3 EA 4 EA 4 Subpart EB EB 1 EB 1 EB 2 EB 2 EB 3 EB 3 EB 4 EB 4 EB 5 EB 5 EB 6 EB 6 EB 7 EB 7 EB 8 EB 8 EB 9 EB 9 EB 10 EB 10 EB 11 EB 11 EB 12 EB 12 EB 13 EB 13 EB 14 EB 14 EB 15 EB 15 EB 16 EB 16 EB 17 EB 17 EB 18 EB 18 EB 19 EB 19 EB 20 EB 20 EB 21 EB 21 EB 22 EB 22 EB 23 EB 23 Subpart EC EC 1 EC 1 EC 2 EC 2 EC 3 EC 3 EC 5 EC 4 EC 5B EC 5 EC 6 EC 6 EC 7 EC 7 EC 8 EC 8 EC 9 EC 9 EC 10 EC 10 EC 11 EC 11 EC 12 EC 12 EC 13 EC 13 EC 14 EC 14 EC 15 EC 15 EC 16 EC 16 EC 17 EC 17 EC 18 EC 18 EC 19 EC 19 EC 20 EC 20 EC 21 EC 21 EC 22 EC 22 EC 23 EC 23 EC 24 EC 24 EC 25 EC 25 EC 26 EC 26 EC 27 EC 27 EC 28 EC 28 EC 29 EC 29 EC 30 EC 30 EC 31 EC 31 EC 32 EC 32 EC 33 EC 33 EC 34 EC 34 EC 35 EC 35 EC 36 EC 36 EC 37 EC 37 EC 38 EC 38 EC 39 EC 39 EC 40 EC 40 EC 41 EC 41 EC 42 EC 42 EC 43 EC 43 EC 44 EC 44 EC 45 EC 45 EC 46 EC 46 EC 47 EC 47 EC 48 EC 48 Subpart ED ED 1 ED 1 ED 2 ED 2 Subpart EE EE 1 EE 1 EE 2 EE 2 EE 3 EE 3 EE 4 EE 4 EE 5 EE 5 EE 6 EE 6 EE 7 EE 7 EE 8 EE 8 EE 9 EE 9 EE 10 EE 10 EE 11 EE 11 EE 12 EE 12 EE 13 EE 13 EE 14 EE 14 EE 15 EE 15 EE 16 EE 16 EE 17 EE 17 EE 18 EE 18 EE 19 EE 19 EE 20 EE 20 EE 21 EE 21 EE 22 EE 22 EE 23 EE 23 EE 24 EE 24 EE 24B EE 25 EE 25 EE 26 EE 25B EE 27 EE 25C EE 28 EE 25D EE 29 EE 25E EE 30 EE 26 EE 31 EE 26B EE 32 EE 27 EE 33 EE 27B EE 34 EE 28 EE 35 EE 29 EE 36 EE 30 EE 37 EE 31 EE 38 EE 32 EE 39 EE 33 EE 40 EE 34 EE 41 EE 35 EE 42 EE 36 EE 43 EE 37 EE 44 EE 38 EE 45 EE 39 EE 46 EE 40 EE 47 EE 41 EE 48 EE 42 EE 49 EE 43 EE 51 EE 44 EE 52 EE 44B EE 53 EE 45 EE 54 EE 46 EE 55 EE 47 EE 56 EE 48 EE 57 EE 49 EE 58 EE 50 EE 59 EE 51 EE 60 EE 52 EE 61 EE 53 EE 62 EE 54 EE 63 EE 55 EE 64 EE 56 EE 65 EE 57 EE 66 EE 58 EE 67 Subpart EF EF 1 EF 1 EF 2 EF 2 EF 3 EF 3 EF 4 EF 4 EF 5 EF 5 EF 6 EF 6 Subpart EG EG 1 EG 1 EG 2 EG 2 EG 3 EG 3 Subpart EH EH 1 EH 1 EH 2 EH 2 EH 3 EH 3 EH 4 EH 4 EH 5 EH 5 EH 6 EH 6 EH 7 EH 7 EH 8 EH 8 EH 9 EH 9 EH 10 EH 10 EH 11 EH 11 EH 12 EH 12 EH 13 EH 13 EH 14 EH 14 EH 15 EH 15 EH 16 EH 16 EH 17 EH 17 EH 18 EH 18 EH 19 EH 19 EH 20 EH 20 EH 21 EH 21 EH 22 EH 22 EH 23 EH 23 EH 24 EH 24 EH 25 EH 25 EH 26 EH 26 EH 27 EH 27 EH 28 EH 28 EH 29 EH 29 EH 30 EH 30 EH 31 EH 31 EH 32 EH 32 EH 33 EH 33 EH 34 EH 34 EH 35 EH 35 EH 37 EH 36 EH 38 EH 37 EH 39 EH 38 EH 40 EH 39 EH 41 EH 40 EH 42 EH 41 EH 43 EH 42 EH 44 EH 43 EH 45 EH 44 EH 46 EH 45 EH 47 EH 46 EH 48 EH 47 EH 49 EH 48 EH 50 EH 49 EH 51 EH 50 EH 52 EH 51 EH 53 EH 52 EH 54 EH 53 EH 55 EH 54 EH 56 EH 55 EH 57 EH 56 EH 58 EH 57 EH 59 EH 58 EH 60 EH 59 EH 61 EH 60 EH 62 EH 61 EH 64 EH 62 EH 65 EH 63 EH 66 EH 64 EH 67 EH 65 EH 68 EH 66 EH 69 EH 67 EH 70 EH 68 EH 71 EH 69 EH 72 EH 70 EH 73 EH 71 EH 74 EH 72 EH 75 EH 73 EH 76 EH 74 EH 77 EH 75 EH 78 EH 76 EH 79 EH 77 EH 80 EH 78 EH 81 EH 79 Subpart EI EI 1 EI 1 EI 2 EI 2 EI 3 EI 3 EI 3B EI 4 EI 4 EI 5 EI 5 EI 6 EI 6 EI 7 EI 7 EI 8 EI 8 EI 9 Subpart EJ EJ 1 EJ 1 EJ 2 EJ 2 EJ 3 EJ 3 EJ 4 EJ 4 EJ 5 EJ 5 EJ 6 EJ 6 EJ 7 EJ 7 EJ 8 EJ 8 EJ 9 EJ 10 EJ 10 EJ 11 EJ 11 EJ 12 EJ 12 EJ 13 EJ 13 EJ 15 EJ 14 EJ 16 EJ 15 EJ 17 EJ 16 EJ 18 EJ 17 EJ 19 EJ 18 EJ 20 EJ 19 EJ 21 EJ 20 EJ 22 EJ 21 EJ 23 Subpart EK EK 1 EK 1 EK 2 EK 2 EK 3 EK 3 EK 4 EK 4 EK 5 EK 5 EK 6 EK 6 EK 7 EK 7 EK 8 EK 8 EK 9 EK 9 EK 10 EK 10 EK 11 EK 11 EK 12 EK 12 EK 13 EK 13 EK 14 EK 14 EK 15 EK 15 EK 16 EK 16 EK 17 EK 17 EK 18 EK 18 EK 19 EK 19 EK 20 EK 20 EK 21 EK 21 EK 22 EK 22 EK 23 EK 23 Subpart EW EW 1 EW 1 EW 2 EW 2 EW 3 EW 3 EW 4 EW 4 EW 5 EW 5 EW 6 EW 6 EW 7 EW 7 EW 8 EW 8 EW 9 EW 9 EW 10 EW 10 EW 11 EW 11 EW 12 EW 12 EW 13 EW 13 EW 14 EW 14 EW 15 EW 15 EW 16 EW 16 EW 17 EW 17 EW 18 EW 18 EW 19 EW 19 EW 20 EW 20 EW 21 EW 21 EW 22 EW 22 EW 23 EW 23 EW 24 EW 24 EW 25 EW 25 EW 26 EW 26 EW 27 EW 27 EW 28 EW 28 EW 29 EW 29 EW 30 EW 30 EW 31 EW 31 EW 32 EW 32 EW 33 EW 33 EW 34 EW 34 EW 35 EW 35 EW 36 EW 36 EW 37 EW 37 EW 38 EW 38 EW 40 EW 39 EW 41 EW 40 EW 42 EW 41 EW 43 EW 42 EW 45 EW 43 EW 46 EW 44 EW 47 EW 45 EW 47B EW 46 EW 48 EW 47 EW 49 EW 48 EW 50 EW 49 EW 51 EW 50 EW 52 EW 51 EW 52B EW 52 EW 53 EW 53 EW 54 EW 54 EW 55 EW 55 EW 56 EW 56 EW 57 EW 57 EW 58 EW 58 EW 59 EW 59 EW 60 EW 60 EW 61 EW 61 EW 62 EW 62 EW 63 EW 63 Subpart EX EX 1 EX 1 EX 2 EX 2 EX 3 EX 3 EX 4 EX 4 EX 5 EX 5 EX 6 EX 6 EX 7 EX 7 EX 8 EX 8 EX 9 EX 9 EX 10 EX 10 EX 11 EX 11 EX 12 EX 12 EX 13 EX 13 EX 14 EX 14 EX 15 EX 15 EX 16 EX 16 EX 17 EX 17 EX 18 EX 18 EX 19 EX 19 EX 20 EX 20 EX 21 EX 21 EX 22 EX 22 EX 23 EX 23 EX 24 YA 1 “ grey list company ” EX 25 EX 24 EX 26 EX 25 EX 27 EX 26 EX 28 EX 27 EX 29 EX 28 EX 30 EX 29 EX 31 EX 30 EX 32 EX 34 EX 33(1), (2) EX 35 EX 33(3) EX 36 EX 33(4) EX 37 EX 33(5) EX 38 EX 33B(1), (3) EX 39 EX 33B(2), (3) EZ 32 EX 33C EX 31 EX 33D EX 32 EX 33E EX 33 EX 34 EX 40 EX 35 EX 41 EX 36 EX 42 EX 37 EX 43 EX 38 EX 44 EX 39 EX 45 EX 40 EX 46 EX 40B EX 47 EX 41 EX 48 EX 42 EX 49 EX 43 EX 50 EX 44 EX 51 EX 44(7) EX 57 EX 44B(1), (3) EX 53(1)(b) EX 44B(2) EX 52(1)(b) EX 44B(4) omitted EX 44C EX 52 EX 44C(11) EX 57 EX 44D EX 53 EX 44D(13) EX 57 EX 44E EX 54 EX 45 EX 55 EX 45(15) EX 57 EX 45B EX 56 EX 45B(17) EX 57 EX 46 EX 58 EX 47 EX 59 EX 48 EX 60 EX 49 EX 61 EX 50 EX 62 EX 51 EX 63 EX 52 EX 64 EX 53 EX 65 EX 54 EX 66 EX 54B EX 67 EX 56 EX 68 EX 57 EX 69 EX 58 EX 70 EX 59 EX 71 EX 60 EX 72 Subpart EY EY 1 EY 1 EY 2 EY 2 EY 3 EY 3 EY 4 EY 4 EY 5 EY 5 EY 6 EY 6 EY 7 EY 7 EY 8 EY 8 EY 9 EY 9 EY 10 EY 10 EY 11 EY 12 EY 12 EY 13 EY 13 EY 14 EY 14 EY 15 EY 15 EY 16 EY 16 EY 17 EY 17 EY 18 EY 18 EY 19 EY 19 EY 20 EY 20 EY 21 EY 21 EY 22 EY 22 EY 23 EY 23 EY 24 EY 24 EY 25 EY 25 EY 26 EY 26 EY 27 EY 27 EY 28 EY 28 EY 29 EY 29 EY 30 EY 30 EY 31 EY 31 EY 32 EY 32 EY 33 EY 33 EY 34 EY 34 EY 35 EY 35 EY 36 EY 36 EY 37 EY 37 EY 38 EY 38 EY 39 EY 39 EY 40 EY 40 EY 41 EY 41 EY 42 EY 42 EY 43 EY 42(10) IA 7(3) EY 43 EY 44 EY 44 EY 45 EY 45 EY 46 EY 46 EY 47 EY 47 EY 48 EY 48 EY 49 Subpart EZ EZ 1 EZ 1 EZ 2 EZ 2 EZ 3 EZ 3 EZ 4 EZ 4 EZ 4B EZ 5 EZ 4C EZ 6 EZ 5 EZ 7 EZ 6 EZ 8 EZ 8 EZ 9 EZ 9 EZ 10 EZ 10 EZ 11 EZ 11 EZ 12 EZ 12 EZ 13 EZ 13 EZ 14 EZ 14 EZ 15 EZ 15 EZ 16 EZ 16 EZ 17 EZ 17 EZ 18 EZ 18 EZ 19 EZ 19 EZ 20 EZ 20 EZ 21 EZ 21 EZ 22 EZ 21B EZ 23 EZ 22 EZ 24 EZ 23 EZ 25 EZ 24 EZ 26 EZ 25 EZ 27 EZ 26 EZ 28 EZ 27 EZ 29 EZ 28 EZ 30 EZ 29 EZ 31 EZ 30 EZ 33 EZ 31 EZ 34 EZ 32 EZ 35 EZ 33 EZ 36 EZ 34 EZ 37 EZ 35 EZ 38 EZ 36 EZ 39 EZ 37 EZ 40 EZ 38 EZ 41 EZ 39 EZ 42 EZ 40 EZ 43 EZ 41 EZ 44 EZ 42 EZ 45 EZ 43 EZ 46 EZ 44 EZ 47 EZ 45 EZ 48 EZ 46 EZ 49 EZ 47 EZ 50 EZ 48 EZ 51 EZ 49 EZ 52 PART F Subpart FB FB 2(1), (1A) YD 5 FB 2(2) YD 4 FB 3 CB 2 FB 4 EB 24(1)–(4) FB 4A DB 29 FB 7 EE 50 Subpart FC FC 1 FA 2, FZ 1 FC 1(1) DB 10 FC 2 FA 2 FC 2(2) DB 10 FC 2(3) omitted FC 3 FA 3 FC 4 FA 4 FC 4(f)(iv) DB 25 FC 5 FA 5 FC 5(1) CG 7 FC 6(2)–(8) FZ 2 FC 6(4) DZ 14 FC 6(7), (8) CZ 20 FC 7 FZ 3 FC 8 DZ 14, FZ 4 FC 8A(1) FA 6 FC 8A(2), (3) FA 7 FC 8B(1) FA 8 FC 8B(2) FA 9(1) FC 8B(3) FA 10(1), (2) FC 8C FA 10(6), (7) FC 8D FA 10(3)–(5) FC 8D(2) CC 12 FC 8E CC 11, FA 9(2), (3) FC 8F FA 6 FC 8G FA 6 FC 8H FA 11(1), (2) FC 8H(2) CH 6 FC 8I FA 11(3)–(7) FC 8I(3)(a) CH 6 FC 9 FA 12 FC 10 FA 12 FC 10(1)(a) FA 13 FC 10(1)(c), (5)(c) FA 14 FC 10(2), (5)(a) FA 15 FC 10(3) FA 16 FC 10(4) FA 17 FC 10(5)(b) omitted FC 10(5)(d)–(f) CC 13, FA 18 FC 13 CR 3, YD 8 FC 14(1) YD 8 FC 14(2) CR 3 FC 15 DW 3 FC 16 HD 16 FC 17 HD 17 FC 18 CV 16, YD 6(1), (2), (4), (5) FC 19 CV 16(3), YD 6(3) FC 20 DW 3 FC 21 YD 7 FC 21(1), (2), (4) CV 1 FC 21(3), (5) DW 3 FC 22 HR 8(1) FC 23 HR 8(2) FC 24 HR 8(3)–(6) Subpart FCB FCB 1 FL 1 FCB 2 FL 2(1) FCB 2(b) CD 14 FCB 3 FL 2(2) Subpart FD FD 1 FM 1, FM 2(1) FD 2 FM 6(1)–(3), (5) FD 3(a) FM 35(1) FD 3(b)–(e) FM 31(2)–(6) FD 4(1), (2) FM 35 FD 4(3)–(8) FM 38 FD 5 FM 32 FD 6 FM 34(1)–(4) FD 6(1) HD 11 FD 7(1), (2) FM 36 FD 7(3)–(8) FM 38 FD 8(1) FM 37 FD 8(2) FM 39 FD 8(3), (4), (6), (7) FM 40 FD 8(5) FM 41 FD 8(5) proviso FM 34(5) FD 8(8) FM 42 FD 8(9) FM 33 FD 9 FM 14 FD 10(1), (2) FM 15 FD 10(3) FM 16 FD 10(4), (4A) FM 18 FD 10(4), (4B) FM 19 FD 10(4), (4C) FM 20 FD 10(5) FM 17 FD 10(6), (7) FM 21 FD 10(8) CV 3, FM 23 FD 10(9) FM 22 FD 11 FM 6(4) Subpart FDA FDA 1 FN 4 FDA 2 FN 7 FDA 2(1)–(3), (5) FN 9(1), (2) FDA 3(1), (3) FN 8(2) FDA 3(2), (4) FN 5 FDA 4 FN 3, FN 9(3) FDA 5 FN 6(1)–(5) FDA 5(3) HD 11 FDA 6(1) FN 10 FDA 6(2) FN 11 FDA 6(3), (4), (7), (8) FN 12 FDA 6(5) FN 13 FDA 6(6) FN 6(6) FDA 6(9) FN 14 Subpart FE FE 1(1)(a), (b) FO 1 FE 1(1)(c) FO 4(3) FE 1(2) FO 2 FE 2 FO 6 FE 3 DV 15(1), (2), FO 8 FE 4(a) FO 9 FE 4(b) CV 4, FO 7 FE 5 FO 11, FO 15 FE 6(1)–(3B) FO 10(1)–(6) FE 6(1), (4) FO 16 FE 6(3A), (3B) FO 17 FE 6(5), (6) FO 12 FE 6(5), (7) FO 13 FE 6(5), (8) FO 14 FE 6A DV 15, FO 10(7) FE 7(1)(a), (2) FO 12 FE 7(1)(b), (3) FO 13 FE 7(1)(b), (4) FO 14 FE 8 FO 4(1), (2) FE 9 FO 5 FE 10(1)–(5), (6)(c) FO 18 FE 10(6)(a) FO 19 FE 10(6)(b) FO 20 Subpart FF FF 1 FB 10 FF 2 FB 9 FF 3 FB 13 FF 4 FB 2 FF 5 FZ 5 FF 6(1)(a) FB 3 FF 6(1)(a)(iv), (b)(iv), (2) FB 5 FF 6(1)(b) FB 4 FF 7(1), (2), (5) FB 6 FF 7(3), (4), (5) FB 7 FF 8 FB 8 FF 9 FB 15 FF 10 FB 16 FF 11 FB 17 FF 12 FB 18 FF 13 FB 13 FF 13(1) EB 24 FF 13(1)(a)(i), (3) FB 14 FF 14 FB 19 FF 15 FB 21 FF 16 FB 21 FF 17(1) FB 11 FF 17(2), (3) FB 12 FF 18 IZ 1 FF 19 FB 20 Subpart FG FG 1 FE 1 FG 2(1), (6), (8) FE 2 FG 2(2) FE 38 FG 2(3) FE 39 FG 2(4) FE 40 FG 2(4)–(6) FE 41 FG 3 FE 5, FE 12 FG 4(1) FE 12 FG 4(2) FE 15 FG 4(3), (4) FE 16 FG 4(5), (6) FE 8 FG 4(7) FE 10(3) FG 4(8) FE 11 FG 4(9), (15), (17) FE 14(1)–(3) FG 4(10), (11) FE 25 FG 4(10) FE 26 FG 4(12)–(14B) FE 27 FG 4(12), (14C), (14E) FE 28 FG 4(12), (14C), (14E), (14F) FE 29 FG 4(14)(D) FE 30 FG 4(15), (16) FE 3 FG 5(1) FE 12 FG 5(2), (10) FE 17 FG 5(2)–(5), (12), (13) FE 18 FG 5(6) FE 10(2)(a) FG 5(7) FE 11 FG 5(8) FE 31 FG 5(9) FE 32 FG 6 FE 13 FG 7 FE 10(2)(b) FG 8 CH 9, FE 6 FG 8B FE 7 FG 8B(1) CH 10 FG 8B(3) FE 23 FG 8C(1), (2), (4)–(7) FE 36 FG 8C(3) omitted FG 8C(8) FE 35 FG 8C(9), (10) FE 34 FG 8D FE 37 FG 8E FE 8 FG 8F FE 20 FG 8G(1)–(3) FE 21 FG 8G(4) FE 22 FG 8G(5), (6) FE 24 FG 8H FE 19 FG 8I FE 10(1) FG 8J FE 11 FG 9 FE 14(4) FG 10 FE 9 Subpart FH FH 1 FF 4 FH 1(1) FF 2 FH 2 FF 8 FH 3 FF 9 FH 3(1) FF 10 FH 4 FF 10 FH 5 FF 5 FH 6 FF 6(1), (4), (5) FH 7 FF 6(2), (3) FH 8 FF 7 FH 8(3) CV 10 FH 8(6) FF 11 Subpart FI FI 1 FC 1 FI 2 FC 2(1) FI 3 FC 2(2) FI 4 FC 3 FI 5 FC 4 FI 6 FC 6 FI 7 FC 5 FI 8 FC 7 FI 9 FZ 6(1), (3), (4) FI 10 FZ 6(2) FI 11 FC 8 Subpart FZ FZ 1 omitted FZ 2 omitted PART G Subpart GB GB 1(1)–(2C) CW 63, DB 58, GA 1 GB 1(3) CD 11, GB 1 Subpart GC GC 1 GB 2 GC 2 GB 3 GC 3 GB 5 GC 4 GB 4 GC 5 GB 6 GC 6 GB 33 GC 7 EX 3(2), GB 7 GC 8 GB 8 GC 9(1), (4) EX 3(3)(a), (b), GB 9, GB 10 GC 9(2) EX 3(3)(c), (d), GB 11, GB 12 GC 9(3), (4) EX 3(3)(e), (f), GB 13, GB 14 GC 9(5) omitted GC 9(6) YD 2(2) GC 9(7) EX 3, GB 9–GB 14 GC 10 GB 15, GB 16 GC 11A DB 58, GB 17 GC 11B EJ 9, GB 18 GC 12 GB 20 GC 12(1) GC 12 GC 14 GB 22 GC 14A GB 26 GC 14B GB 27 GC 14C GB 28 GC 14D GB 29 GC 14E GB 27 GC 14F GB 30 GC 14G GB 49 GC 15 GB 32 GC 15(3), (4) CX 18 , RD 54 GC 16 schedule 5, clause 4 GC 16(b) GB 31 GC 17 GB 31 GC 17B GA 2 GC 18 omitted GC 19 omitted GC 20 omitted GC 21 GB 34 GC 22(1), (2) GB 35 GC 22(3), (7), (8) TAA 90AF GC 22(4), (5), (9) GB 36, LE 1(5) GC 23 GB 37, LE 1(5) GC 24 GB 38, LE 1(5) GC 25 GB 39 GC 26 GB 40 GC 27 GB 41 GC 27A(1)–(3) GB 42 GC 27A(4), (7)–(9) TAA 90AG GC 27A(5), (6), (10) GB 43 GC 28 GB 44 GC 29(1) GB 45 GC 29(2), (3) GB 47 GC 30 GB 48 GC 31 DB 58, GB 46 Subpart GD GD 1(1), (3), (4) GC 1 GD 1(2), (3A) GC 2 GD 3(1), (2) CD 11, CW 63, DB 58, GB 23 GD 3(3) omitted GD 3(4), (5) GB 24 GD 4 DB 57, DC 5 GD 5 CD 11, DB 58, GB 25 GD 6(1), (2) CS 18 GD 6(3) CZ 21 GD 7 DB 59, GC 3 GD 8(1), (3)–(8) EY 11 GD 8(2) omitted GD 10 DB 59, GC 5 GD 11 GB 21 GD 12 DB 58, GB 17 GD 12(1) GZ 1 GD 12A DB 58, EJ 9, GB 19 GD 12B EJ 9, GB 18 GD 13(1), (2) GC 6 GD 13(3) GC 7 GD 13(4), (5) GC 8 GD 13(6)–(9) GC 13 GD 13(10) GC 9, GC 10 GD 13(11) GC 11 GD 13(12) GC 12 GD 13(13) GC 14 GD 14 GC 4 GD 15 DP 10(3)–(5) Subpart GE GE 1 omitted Subpart GZ GZ 1 omitted PART H Subpart HB HB 1(1) FM 3 HB 1(2) FM 5 HB 1(3)–(5) FM 4 HB 2(1) FM 3, FM 7 HB 2(1)(a) CX 60, FM 8 HB 2(1)(b) DV 16(2), FM 10 HB 2(1)(c) DV 17, FM 11 HB 2(1)(d) DV 16(3), FM 12 HB 2(1)(e) CV 2, FM 9 HB 2(2) FM 13 Subpart HD HD 1(1)(a) HC 2 HD 1(1)(b), (c), (2) HR 1 Subpart HE HE 1 HD 13 HE 2(1), (1A) HR 2 HE 2(2), (3) HR 3(5), (8) Subpart HF HF 1(1) CB 33 HF 1(2), (3)(a), (b), (4) DV 19 HF 1(3)(c), (5), (6) CB 34 HF 1(4) HE 4 HF 1(7) HE 5 HF 1(8) HE 2 HF 1(9) “ association ” , “ member ” YA 1 “ association ” , “ member ” HF 1(9) “ rebate ” HE 3 Subpart HG HG 1(a), (b) HA 6(1) HG 1(c), (d) HA 1, HA 13 HG 1(d) HA 1, HA 20 HG 2 HA 44 HG 3(1) HA 1, HA 5 HG 3(2), (3) HA 30 HG 3(4), (5) HA 31 HG 4(1) HA 1, HA 5 HG 4(1)–(3) HA 8 HG 4(2)(a) HA 28 HG 4(3) HA 29 HG 4(4) HA 30 HG 5(1) HA 32 HG 5(2) HA 33 HG 6(1) HA 34 HG 6(2)(a), (b) HA 35 HG 6(2)(c) HA 36 HG 6(3) HA 37 HG 7 HA 4, HA 11 HG 8 TAA 92AB HG 9(1) HA 14 HG 9(2) HA 20 HG 9(3)–(5) DB 9 HG 10(a) CW 14, HA 17 HG 10(b) HA 22 HG 11(1), (1A) HA 40 HG 11(1B), (2), (4) HA 41 HG 11(3) HA 21 HG 11(3A) HA 23 HG 12 HA 42 HG 12(2) YA 2(1)–(3) HG 13(1) HA 14 HG 13(1)–(4) HA 15 HG 13(1)(a), (1A) CW 15 HG 13(1)(a)(i), (1A) HA 16 HG 13(1)(aa) HA 17 HG 13(5) HA 19 HG 13(6) HA 18 HG 14 HA 1, HA 3 HG 14(a), (b) HA 5, HA 10 HG 14(c) HA 38 HG 14(d) HA 4, HA 12 HG 14A HA 38 HG 15 HA 39 HG 16 HA 20, IA 7(2) HG 16(1) HA 24 HG 16(2) HA 26 HG 16(3), (4) HA 27 HG 16(4) IA 7(5) HG 17 HA 25 HG 17(1)(a) HA 24 HG 18 HA 11 Subpart HH HH 1(1) YB 21 HH 1(2)–(4), (8), (10) HC 28 HH 1(5), (6) HC 13 HH 1(7) CV 13, HC 7(3) HH 1(8), (9) HC 1(2)(a), (b), (5) HH 1(9) CD 12 HH 1(10) HC 27 HH 1A HC 3 HH 2 HC 30 HH 2(2) HC 10(2)–(4) HH 3(1) CV 13, CX 59, HC 17, HC 18 HH 3(1), (4) HC 19 HH 3(2) HC 32, HD 12(1) HH 3(3) CV 15, HC 23 HH 3(4) CX 59, HC 19, HC 22, HC 34(1), IA 3(3) HH 3(5) CW 53, HC 20 HH 3(5A) CV 14, HC 21 HH 3(6) HC 1(2)(c) HH 3A–HH 3F CX 58 HH 3A HC 35(2) HH 3A(1)(a) HC 7(2) HH 3A(1)(b) HC 17 HH 3A(2) HD 12(1) HH 3B HC 35(4)(a) HH 3C HC 35(4)(b)(i), (ii) HH 3C(1)(a)–(d), (2), (3) HC 36 HH 3C(1)(e) HC 37 HH 3D HC 36 HH 3E HC 35(4)(c) HH 3F HC 35(4)(b)(iii), (iv) HH 3F(1)–(2A), (3), (4) HC 36 HH 3F(2) YA 1 “ minor ” HH 4(1), (2) HC 24(1)–(3), (5) HH 4(3), (3A), (6) provisos HC 25 HH 4(3B) CW 54 HH 4(3B), (3BB), (3BC) HC 26 HH 4(4) HD 12(2) HH 4(4), (5) HC 29 HH 4(5) HC 10(4) HH 4(7) HC 33 HH 4(8) HC 1(2)(c) HH 5 HC 31 HH 6(1), (2), (4) HC 16 HH 6(2)(c), (3) HC 15 HH 7 TAA 93B HH 8 CV 12, HC 8 Subpart HI HI 1 HF 3 HI 2 HF 2 HI 3 HF 11 HI 4(1), (2) HF 4(1), (2), (4)–(6) HI 4(2) CD 37 HI 4(3) CV 11(1), HF 5 HI 5(1) CW 53, HF 6 HI 5(2), (3) CV 11(1), HF 7 HI 5(4) HF 4(3) HI 6 HF 8 HI 7 CV 11(2), HF 4(4) HI 8 HF 9 HI 9 HF 10 Subpart HJ HJ 1 HR 4 Subpart HK HK 1 HD 3(1), (2), (4) HK 1(1) HD 1, HD 18(1) HK 2 HD 7 HK 3(1), (1A) HD 4 HK 3(1A) HC 32 HK 3(2) HD 2 HK 3(3) HD 3 HK 4 HD 5(2) HK 5 HD 5(3) HK 6 HD 5(1) HK 7(1) HD 2, HD 3(2) HK 7(2) HD 5(4) HK 8 HD 6 HK 9 HD 9 HK 10 HD 10 HK 11 HD 15 HK 12 HD 14(1) HK 13 HD 14(2)–(6) HK 16 HD 18(1), HD 20 HK 17 HD 20 HK 18 TAA 166B HK 18(1) HD 24 HK 19 HD 25 HK 20 HD 19 HK 21 HD 21 HK 22 HD 23 HK 23 HD 22 HK 24(1), (4) HD 26 HK 24(2) HD 27(1) HK 24(3) HD 28 HK 25 HD 27(2) HK 26 HD 29 Subpart HL HL 1 HL 1 HL 2 HL 2 HL 3 HL 3 HL 4 HL 4 HL 5 HL 5 HL 6 HL 6 HL 7 HL 7 HL 8 HL 8 HL 9 HL 9 HL 10 HL 10 HL 11 HL 11 HL 11B HL 12 HL 12 HL 13 HL 13 HL 14 HL 14 HL 15 HL 15 HL 16 HL 16 HL 17 HL 17 HL 18 HL 18 HL 19 HL 19 HL 20 HL 20 HL 21 HL 21 HL 22 HL 22 HL 23 HL 23 HL 24 HL 23B HL 25 HL 24 HL 26 HL 25 HL 27 HL 26 HL 28 HL 27 HL 29 HL 28 HL 30 HL 29 HL 31 HL 30 HL 32 HL 31 HL 33 Subpart HZ HZ 1 HZ 1 HZ 2 HZ 2 PART I Subpart ID ID 1(1) IA 8 Subpart IE IE 1(1)(a) IA 1 IE 1(1), (2) IA 3(2), (4) IE 1(1), (3)(a) IA 2(1), (2) IE 1(2) IA 4 IE 1(2B) omitted IE 1(2BB) IA 7(10) IE 1(2C) IA 7(9) IE 1(3)(b) IA 9(1), (2) IE 2 IZ 1 IE 2(1) IA 2(4)(g) IE 3(1) IQ 1 IE 3(2), (3), (5) IQ 2 IE 3(4) IQ 9 IE 3(5) IA 2(4)(e), IA 7(5) IE 4(1) IQ 1 IE 4(2)–(6) IQ 3 IE 4(6) IA 2(4)(f), IA 7(6) Subpart IF IF 1(1) IA 5 IF 1(2), (3) IP 3, IP 6 IF 1(5) IZ 4 IF 1(6) IZ 5 IF 2 IZ 6 IF 3 IQ 1(2) IF 4 IE 1, IE 2, IE 5 IF 5 IA 9(3), IE 1 IF 6 IE 1, IE 3(1), (2), IQ 1(4) IF 7 IV 1 Subpart IG IG 1(1) IA 6(1), (2) IG 1(1), (2) IC 6 IG 1(1), (3) IC 1, IC 2 IG 1(2), (5) IC 3 IG 1(3) IC 4 IG 2(1), 2(c), (e) IC 1, IC 2 IG 2(2) IC 5 IG 2(2)(b)–(f), (5) IP 5 IG 2(2)(c), (4)(d)(ii), (5)(c)(ii) IC 6 IG 2(2)(c), (d)(ii)(B) IZ 7 IG 2(2)(c), (e) IC 10 IG 2(2)(d), (11) IC 7 IG 2(2)(e), (4)(c), (d), (5)(b), (c) IP 2 IG 2(2)(f), (g) IC 8 IG 2(2)(g), (3) IC 9 IG 2(4) IP 4 IG 2(4)(c)(d), (5)(c), (d), (10) IP 6 IG 2(4)(e), (f), (5)(e), (f) IP 1 IG 2(4), (5) IP 7 IG 2(6) IC 12 IG 2(7) IC 11 IG 3 omitted IG 4 IQ 4 IG 4(1) IQ 1 IG 4(4) IA 7(5) IG 5 IQ 5 IG 5(1) IQ 1 IG 5(4) IA 7(6) IG 6(1A)–(3) ID 1 IG 6(2) IS 1 IG 6(4), (6), (7) ID 2 IG 6(5) IA 9(3) IG 6(6) ID 3 IG 6(7) ID 4 IG 6(8) ID 5 IG 6(9) IS 1(2) IG 7(1) IQ 1 IG 7(2) IQ 6 IG 7(2), (3) IA 7 IG 7(4) IQ 7 IG 7(5) IQ 8 IG 8 IE 5 IG 9 IE 4, IE 5 IG 10 IA 3(1), IW 1 Subpart IH IH 1 IS 6, IA 7(7) IH 1(1) IS 2 IH 1(2) IA 7(8), IZ 3 IH 2 IZ 2 IH 2(1) IA 7(8), IS 5(4) IH 3 IS 5(1)–(3) IH 3(1) EJ 14, IA 7(8) IH 4 IA 7(7) IH 4(1)(e) IS 6 IH 4(2) IS 1 IH 4(3) IS 3 IH 4(3) proviso IS 4 IH 5 IA 7(7), IS 2 Subpart II II 1(1), (2) IA 7(3) II 1(3), (4) IT 1(1), (2) II 2 YA 1 “ policyholder loss ” II 3 IT 1(3), (4) Subpart IZ IZ 1 RZ 8(1) IZ 2 RZ 8(3) IZ 3 RZ 7 IZ 4 RZ 8(2), (4)–(6) IZ 5 RZ 10 IZ 6 RZ 9 IZ 7 YA 2(1)–(3) PART K Subpart KB KB 2 LC 10 KB 3 MA 4 Subpart KC KC 1(1)(c) LC 2 KC 1(1)(a), (b), (4) LC 1 KC 1(2) LC 11 KC 1(3) LC 12 KC 2 LC 3 KC 3(1) LC 4 KC 3(2) LC 11, LC 12 KC 3(3) “ full time earner ” , “ remunerative work ” LC 5 KC 4(1), (1A) LC 6 KC 4(2) “ child ” , “ communal home ” , “ home ” , “ institution ” , “ qualifying payments ” , “ separated person ” LC 8 KC 4(2) “ housekeeper ” LC 7 KC 5 LD 1 KC 5(1) LD 2 KC 5(1)(aa)–(cp), (4) LD 3 KC 5(1)(ae)–(cp) schedule 32 Subpart KD KD A1 omitted KD 1(1)(a), (b), (e)(vii), (i), (3) MB 1 KD 1(1)(e)(i)–(vi) omitted KD 1(1)(f), (2) MB 3 KD 1(1)(g) MB 4 KD 1(1)(h) MB 5 KD 1(4)–(6) MB 2 KD 1A MC 1 KD 1A(2) LB 4 KD 2(1), (2) LB 4, MD 1 KD 2(3) MD 3 KD 2(4) MZ 2 KD 2(5) MD 12 KD 2(6), (7) MD 13 KD 2(6B) MD 14 KD 2(6C) MD 15 KD 2A MD 2 KD 2AA(1), (11) MC 11 KD 2AA(2), (3) MC 10 KD 2AA(3) MD 3(7), MD 11(4) KD 2AA(3A) MZ 1(2) KD 2AA(4) MC 4 KD 2AA(7)–(11) MC 9 KD 2AAA(1)(a) MD 5 KD 2AAA(1)(b) MD 6 KD 2AAA(1)(c), (3), (4) MD 7 KD 2AAA(1)(d), (5)–(8) MD 9 KD 2AAA(1)(e) MD 8 KD 2AAA(1), (3A) MD 4 KD 2AAA(2) MD 10 KD 2AAAB MZ 1(2) KD 2AB MD 11 KD 3(1) “ qualifying person ” MC 3–MC 6 KD 3(1) “ employment ” ME 2(1), (2) KD 3(2) LB 4 KD 3(2)–(5) ME 1 KD 3A(2)–(4) MC 7 KD 3A(5)–(9) MC 9 KD 3A(10) ME 2(3), (4) KD 3B omitted KD 4(2) LA 4, LA 7 KD 4(2), (2A) MF 6 KD 4(4) MF 5 KD 4(5) TAA 80KV KD 5(1), (1A) MF 1 KD 5(1B)–(1C) TAA 80KA KD 5(2)–(2AB) TAA 80KB KD 5(2A), (5)(b), (7) TAA 80KF KD 5(3), (3A) TAA 80KC KD 5(4), (5)(a) TAA 80KD KD 5(6) MF 3 KD 5(6A), (7) MF 4 KD 5(8) MF 2 KD 5(9) TAA 80KG KD 5(10), (12) TAA 80KH KD 5(11) TAA 80KE KD 5B omitted KD 5C MF 7 KD 6(1) TAA 80KN KD 6(1A) TAA 80KO KD 6(1B) TAA 80KP KD 6(1C) TAA 80KQ KD 6(1D) TAA 80KR KD 6(2), (3) TAA 80KS KD 6(4) TAA 80KT KD 7(1) TAA 80KI KD 7(2), (2A) TAA 80KM KD 7(2B), (2C) TAA 80KK KD 7(3) TAA 80KJ KD 7(3A), (3B), (3C) TAA 80KU KD 7(4) TAA 80KL KD 7A TAA 80KW KD 8 MA 3 KD 9 MA 5 Subpart KE KE 1(1) LZ 6, LZ 7 KE 1(3) LZ 8 Subpart KF KF 3 LC 9 Subpart KG KG 1(1) LZ 9 KG 1(1) proviso LZ 10 KG 1(2) LZ 11 KG 1(3), (4) LZ 12 Subpart KH KH 1(1), (2) LQ 1 KH 1(3) LQ 2 KH 2(1)–(2A), (4) LQ 4 KH 2(3), (5)–(7) LQ 3 Subpart KI KI 1 LS 1 Subpart KJ KJ 1 MK 1, MK 3(2) KJ 2 MK 2 KJ 3 MK 4, MK 8 KJ 4 MK 3(1), (3), (4) KJ 5(1), (5) MK 7 KJ 5(2) MK 5 KJ 5(3), (4) MK 6 Subpart KZ KZ 1 omitted KZ 2 omitted KZ 3(1) LZ 5 KZ 3(1), (4) LZ 2 KZ 3(2) LZ 3 KZ 3(3) LZ 4 PART L Subpart LB LB 1(1), (3), (3A) LO 2 LB 1(1)(a), (2), (3), (3A) LE 5, LF 3 LB 1(1)(ab) LE 4, LF 2 LB 1(1)(b), (4), (4A), (4B) LE 6 LB 1(1)(c) LE 8 LB 1(1)(d) LF 6, LF 8 LB 1(1)(e), (5) LE 9, LF 7 LB 1(1)(ea) LO 3 LB 1(1)(f) LE 11 LB 1(1)(g) LF 10 LB 1(1)(h) LE 10 LB 1(1)(hb) LE 3 LB 1(1)(i) LF 9 LB 1(1)(j), (k) LE 1 LB 1(1)(l) LF 1 LB 1(1)(m) LO 1 LB 1A LE 4, LF 2 LB 2(1), (1B), (1C), (2C) LE 1 LB 2(1C) LE 7 LB 2(2) LA 9 LB 2(2B), (3) LE 2 LB 2(2B), (3B), (3C) LE 3 LB 2(3), (3A) IA 2(4)(a) LB 2(4) LE 11, TAA 78D LB 2(5), (6) LE 10 Subpart LC LC 1(1), (1B), (1C) LJ 2(1), (3), (4) LC 1(1) LJ 3 LC 1(1)–(3), (4), (5) LJ 1 LC 1(2) LJ 1(1)–LJ 6 LC 1(3A), (3B) LJ 7 LC 1(4) LJ 1(5) LC 1(5) LJ 1(3) LC 1A(1), (2) TAA 225B LC 1A(3) omitted LC 2 LJ 2(2) LC 3 LJ 7 LC 4(1) LK 3 LC 4(1)–(3) LK 2 LC 4(1), (4) LK 1 LC 4(1C) TAA 93C LC 4(4) LK 4 LC 4(4)–(6) LK 5 LC 4(7) LK 7 LC 5 LK 6 LC 8 LK 12, LK 13 LC 9 LK 14(2) LC 10 LK 14(1), (3) LC 11 LK 12 LC 12 LK 12, LK 15 LC 13(1) TAA 78B LC 13(2) TAA 78C LC 14 LJ 5 LC 14(1) LJ 1, LJ 4 LC 14A LJ 1(4) LC 16(1) LK 8 LC 16(2), (3) LK 9 LC 16(4) LK 10 LC 16(5) LK 11 Subpart LD LD 1 LA 6 LD 1(2), (2A), (4), (5) LB 1 LD 1B LB 6 LD 2 LA 8 LD 3 LA 6 LD 3(2) LB 3 LD 3(3) LA 4 LD 3(4) TAA 78D LD 3A LA 6 LD 3A(1) LO 1 LD 3A(4) LA 4 LD 3A(5) LO 5, TAA 78D LD 3A(6) LO 4 LD 6 LA 6, LB 2 LD 7 LA 6, LB 2 LD 8 LA 6 LD 8(1), (1B), (1C) LF 1 LD 8(1C) LF 5 LD 8(3) LF 10, TAA 78D LD 8(4), (5) LF 9 LD 9 LF 8, OC 1(6) LD 9(4) TAA 78D LD 10 LS 2 LD 10B LS 3 LD 11 LS 4 Subpart LE LE 1 LP 1 LE 2(1), (2), (2A) LP 2 LE 2(3), (4), (6), (7) LP 3 LE 2(4), (8) LA 9 LE 2(5) LP 4 LE 2(6) LA 4 LE 2(9), (10) LP 5 LE 2(11), (12) LP 6 LE 3(1), (3), (11) LP 7 LE 3(5) LP 2 LE 3(6), (8) CV 9, LP 8 LE 3(7), (9) LP 9 LE 3(10) DX 3, LP 10 LE 4 DX 3, LP 10 LE 4(5) IA 2(4)(c) Subpart LF LF 1(1)(a) LL 1 LF 1(1)(a), (2) LL 2 LF 1(2) LL 9 LF 2(2), (3) LL 2, LL 9 LF 3(1) LL 2 LF 3(1)(f), (g), (h) LL 5 LF 3(2) LL 8 LF 4 LF 6 LF 5(1) LL 3 LF 5(1)(e), (5) LL 9 LF 5(2)–(5) LL 4 LF 5(2)(e) LL 8 LF 6(1), (3) LZ 1 LF 6(4)–(6) LL 2, TAA 78E LF 6(6) TAA 78F LF 7 DX 2, LL 7 Subpart LG LG 1 LQ 5 PART M Subpart MB MB 1 RC 1 MB 2 RC 3 MB 3 RC 4 MB 4 RA 4, RC 5 MB 5 RC 6 MB 6 RC 7 MB 7 RC 8 MB 8 RC 9 MB 8(1), (2) RA 14 MB 9 RC 10 MB 10 RC 11 MB 11 RM 11 MB 12 RA 2, RC 12 MB 13 RC 13 MB 14 RC 14 MB 15(1)–(4), (11) RC 16 MB 15(5)–(10) RC 17 MB 16 RC 15 MB 17 RC 18 MB 18 RC 19 MB 19 RC 20 MB 20 RC 21 MB 21 RC 22 MB 22 RC 23 MB 23 RC 24 MB 24 RC 25 MB 25 RC 26 MB 26 omitted MB 27 RC 27 MB 28 omitted MB 29 RC 28 MB 30 RC 29 MB 31 RC 30 MB 32 RC 31 MB 33 RC 32 MB 34 RC 33 MB 35 RC 34 MB 36 RM 12 MB 37 RC 35 MB 38 RC 36 Subpart MBA MBA 1 RP 1 MBA 2 RP 17 MBA 3 RP 18, TAA 15R MBA 3(1) TAA 15N MBA 3(1)(d) TAA 15Q MBA 4(1), (2), (4) TAA 15P MBA 4(3) RP 18(3) MBA 4(5), (6) TAA 15O MBA 5(1)–(4) RP 18 MBA 5(5), (6) TAA 120OE(1)–(3) MBA 6(1)–(3) RP 19 MBA 6(4)–(9) RP 20 MBA 7 RP 21 MBA 8 TAA 15S MBA 9 TAA 120OE(4)–(5) Subpart MBB MBB 1 omitted MBB 2(1)(a), (d) RC 37 MBB 2(1)(b), (c), (2)–(4) RC 38 MBB 3 RC 39 MBB 4 RC 40 Subpart MC MC 1 RA 3, RA 13, RB 1 Subpart MD MD 1 LA 6–LA 8 MD 1(1) RM 2 MD 1(1A) RM 5 MD 1(1B) omitted MD 1(2) RM 4 MD 1(2B) RM 6 MD 1(3), (3A) RB 4 MD 1(3), (3A), (4) RM 10 MD 1(4)(b), (c) RM 8 MD 2(1), (1A) RM 13 MD 2(2) RM 14 MD 2(3), (4) RM 15 MD 2(5)(a)(ii) RZ 6 MD 2(5), (5A) RM 16 MD 2(6) RM 17 MD 2(7) RM 32 MD 2A RM 33 MD 2B(1), (1B) RM 22 MD 2B(2) RM 23 MD 2B(3) RM 24 MD 2B(4), (4B) RM 25 MD 2B(5) RM 26 MD 2B(6) RM 27 MD 3(1) RM 28 MD 3(2) RM 29 MD 3(3) RM 30 MD 3(4) RM 31 MD 3(4)(a) RZ 6 MD 5 omitted Subpart ME ME 1(1), (2) OA 2(2), (3), OB 1 ME 1(3) omitted ME 1A OB 2 ME 1B OB 60(6), (7) ME 2 OA 3(3), (4) ME 3(1) OA 2(2), (3), OA 3(2) ME 3(2) OA 7 ME 4(1)(a)(viii) OZ 1 ME 4(1)(a), (1C), (2)(a) OB 4 ME 4(1)(aab), (2)(aab) OB 19 ME 4(1)(ab), (2)(ab) OB 16 ME 4(1)(ac), (2)(ac) OB 5 ME 4(1)(ad), (2)(ad) OB 6 ME 4(1)(c), (2)(a) OB 7 ME 4(1)(cb), (2)(bb) OB 13 ME 4(1)(cc), (2)(bc) OB 14 ME 4(1)(cd), (2)(bd) OB 15 ME 4(1)(d), (2)(c) OB 9 ME 4(1)(da) OF 5 ME 4(1)(da), (2)(ca) OB 18 ME 4(1)(e), (2)(c) OB 10 ME 4(1)(ea), (2)(cb) OB 20 ME 4(1)(e), (f) OC 1(8) ME 4(1)(eb), (ec), (2)(cc) OB 22 ME 4(1)(ed), (2)(cd) OB 23 ME 4(1)(f), (2)(d) OB 11 ME 4(1)(g), (2)(e) OB 12 ME 4(1)(h), (2)(f) OB 25 ME 4(1)(i), (2)(g) OB 8 ME 4(1)(j), (2)(h) OB 17 ME 4(1)(k), (2)(k) OB 21 ME 4(1A), (2A) OB 26 ME 4(1B)(a), (2B)(a) OB 27 ME 4(1B)(b), (2B)(b) OB 28 ME 4(1B)(c), (2B)(c) OB 29 ME 5(1)(a), (2)(a) OB 30 ME 5(1)(ab), (2)(ab) OB 49 ME 5(1)(ac), (2)(ac) OB 50 ME 5(1)(ad), (2)(ac) OB 51 ME 5(1)(b), (2)(b) OB 47 ME 5(1)(c), (2)(c) OB 42 ME 5(1)(d), (2)(d) OB 31 ME 5(1)(e)(i) OZ 2 ME 5(1)(e), (2)(e) OB 32 ME 5(1)(ea), (2)(ea), (eb) OB 34 ME 5(1)(eb), (2)(ea), (eb) OB 35 ME 5(1)(f), (2)(f) OB 43 ME 5(1)(fb), (2)(fb) OB 44 ME 5(1)(g), (2)(g) OB 36 ME 5(1)(h), (2)(e) OB 37 ME 5(1)(i), (2)(h) OB 41 ME 5(1)(ia), (2)(ha) OB 40 ME 5(1)(j), (2)(i) OB 54 ME 5(1)(ja), (2)(ia) OB 46 ME 5(1)(k), (2)(j) OB 56 ME 5(1)(ka), (2)(ja) OB 48 ME 5(1)(l), (2)(k) OB 33 ME 5(1)(m), (2)(k) OB 38 ME 5(1)(n) OZ 3 ME 5(1)(o), (2)(l), (6), (7) OB 39 ME 5(1A)(a), (2A) OB 57 ME 5(1A)(b), (2A) OB 58 ME 5(1A)(c), (2A) OB 59 ME 5(3) OA 8 ME 5(4) OZ 4 ME 6 OB 60(2), OB 62 ME 6(1B)–(1D) OB 63 ME 6(4)(a) OB 55 ME 6B OB 64 ME 7 OB 47 ME 8(1) OA 18 ME 8(1), (2) OB 60(3)–(5) ME 8(2), (3) OB 61 ME 9(1), (1A), (2) OB 65 ME 9(3) OB 66 ME 9(5), (5B) OB 69 ME 9(5A), (8), (9) OB 68 ME 9(5B) IA 2(4)(d) ME 9(6) OB 70, YA 2(1)–(3) ME 9(7)–(9) OB 67 ME 9B OB 71 ME 9B(1), (2) OB 13 ME 9B(2)(a)(i) OB 44 ME 9C OB 72 ME 10 OP 1 ME 10(1), (1A)–(1C) OA 2(2), (3) ME 10(1A)–(1C), (2) OA 7 ME 10(1A), (1B), (1D) OP 3 ME 10(1C) OP 4 ME 11(1)(a), (2)(a) OP 7 ME 11(1)(aa), (2)(aa) OP 8 ME 11(1)(ab), (2)(ab) OP 9 ME 11(1)(b), (2)(b) OP 10 ME 11(1)(c), (2)(a) OP 11 ME 11(1)(d), (2)(c) OP 12 ME 11(1)(e), (2)(c) OP 13 ME 11(1)(eb), (ec), (2)(cb) OP 15 ME 11(1)(ed), (2)(cc) OP 16 ME 11(1)(f), (2)(a) OP 14 ME 11(1)(fb), (2)(fb) OP 18 ME 11(1)(g), (2)(d) OP 19 ME 11(1)(i), (2)(e) OP 24 ME 11(1)(j), (2)(c) OP 17 ME 11(1)(jb), (2)(eb) OP 20 ME 11(1)(k), (2)(d) OP 21 ME 11(1A), (2A) OP 23 ME 11(1B)(a), (2B)(a) OP 25 ME 11(1B)(b), (2B)(b) OP 26 ME 11(1B)(c), (2B)(c) OP 27 ME 12(1) OP 5 ME 12(1)(a), (2)(a) OP 28 ME 12(1)(ab), (2)(ab) OP 39 ME 12(1)(ac), (2)(ac) OP 40 ME 12(1)(ad), (2)(ac) OP 41 ME 12(1)(b), (2)(b) OP 44 ME 12(1)(c), (2)(c) OP 29 ME 12(1)(d), (2)(d) OP 30 ME 12(1)(da), (2)(da) OP 32 ME 12(1)(db), (2)(da) OP 33 ME 12(1)(e), (2)(e) OP 43 ME 12(1)(f), (2)(d) OP 34, OP 35 ME 12(1)(h) OA 8 ME 12(1)(h), (2)(g) OP 42 ME 12(1)(i), (2)(h) OP 46 ME 12(1)(j), (2)(h) OP 47 ME 12(1)(k), (2)(j) OP 37 ME 12(1)(l), (2)(k) OP 31 ME 12(1)(m), (2)(k) OP 36 ME 12(1)(n), (2)(l), (3), (4) OP 38 ME 12(1A)(a), (2A) OP 48 ME 12(1A)(b), (2A) OP 49 ME 12(1A)(c), (2A) OP 50 ME 13 OA 4, OP 2 ME 13(1) OB 3 ME 13(2) OP 42 ME 13(2), (3) OP 22 ME 13(2), (4) OA 8 ME 13(3) OB 52 ME 13(6) OB 69 ME 14(1) OJ 3(1)(a), OP 44 ME 14(2) OB 61 ME 14(3) OP 6 ME 15 OA 2(2), (3), OJ 1, OJ 2(1) ME 16 OA 3(3), (4) ME 17(1) OA 2(2), (3), OA 3(2), OJ 2(2), (3) ME 17(2) OA 7 ME 18(1)(a), (2)(a) OJ 3 ME 18(1)(b), (2)(b) OJ 4 ME 18(1)(bb), (2)(bb) OJ 6 ME 18(1)(bc), (2)(bb) OJ 7 ME 18(1)(c), (2)(c) OJ 5 ME 18(3)(a), (4)(a) OJ 8(4), (5) ME 18(3)(b), (4)(b) OJ 9(3), (8) ME 18(3)(c), (4)(c) OJ 11(4), (6) ME 19 LR 1 ME 19(1), (2) OJ 8(1)–(3) ME 19(3)–(6) OJ 9(1), (2), (4)–(7) ME 19A OJ 11(1)–(3), (5) ME 20 OA 2(5), TAA 104B ME 21 OJ 1 ME 21(1) OA 2(2), (3) ME 21(1), (2) OJ 12 ME 21(3), (4) OJ 13 ME 22(1) OA 2(2), (3), OA 3(2), OJ 1(4) ME 22(2) OA 7 ME 23(1)(a), (2)(a), (3), (6)(a) OJ 14 ME 23(1)(b), (2)(b) OJ 15 ME 23(4)(a), (5)(a) OJ 16(4), (5) ME 23(4)(b), (5)(b) OJ 17 ME 23(4)(c), (5)(c) OJ 18 ME 24 LR 1, OJ 16(1)–(3) ME 25 OA 2(2), (3), OP 1(1), OP 109 ME 26 OA 3(2) ME 26(1) OA 7 ME 26(2) OA 2(2), (3) ME 26(2)(a), (3)(a) OP 110 ME 26(2)(b), (3)(b) OP 111 ME 26(2)(c), (3)(c) OP 112(1), (4) ME 26(2)(d), (3)(d) OP 113 ME 26(2)(e), (3)(d) OP 114 ME 26(4)(a), (5)(a) OP 115(3), (5) ME 26(4)(b), (5)(b) OP 116(3), (8) ME 27 OP 2 ME 27(1), (3) OJ 2(4), (5), OP 112(1)–(3) ME 27(2) OJ 10 ME 28 LR 1 ME 28(1), (2) OP 115(1), (2), (4) ME 28(3), (4) OP 116(1), (2), (4)–(7) ME 28(4) OA 4 ME 29 OB 24, OB 53 ME 29(1) OA 10, OA 13 ME 29(1)(a) OA 9 ME 29(2) OA 17 ME 29(2)(a) OA 14 ME 29(2)(b) OA 15 ME 30 OB 73(1)–(3), (8) ME 30(2) DV 18 ME 30(3), (4) OB 77 ME 31 OB 73(4)–(7) ME 32 OB 74 ME 33 OB 75 ME 34 OB 76 ME 35 OB 78, OB 82 ME 35(2) DV 18 ME 36 OB 78 ME 37 OB 79 ME 38 OB 80 ME 39 OB 81 ME 40 OA 1(5),TAA 104B ME 41 OB 45, OP 45 Subpart MF MF 1(1) OA 2(2), (3), OE 1(1), (4) MF 1(1), (2) OE 3 MF 1(3) OE 2(1) MF 1(4), (5) OE 4 MF 2 OA 3(3), (4) MF 3(1) OA 2(2), (3), OA 3(2) MF 3(2) OA 7 MF 4(1)(a) OE 2(2) MF 4(1)(a), (2)(a) OE 6 MF 4(1)(c), (2)(b) OE 7(5), (9), OE 8 MF 4(1)(d), (2)(c) OE 9 MF 4(1)(e), (2)(d), (5), (6) OE 10 MF 4(1)(f), (2)(e) OE 11 MF 4(3)(a), (4)(a) OE 2(3), OE 12 MF 4(3)(b), (4)(b) OE 13 MF 4(3)(c), (4)(c) OE 14 MF 4(3)(d), (4)(d), (5), (6) OE 15 MF 4(3)(e), (4)(e) OE 16 MF 4(5) OA 8, OE 2(6) MF 5(1)–(3) OE 13(2)–(4) MF 5(4)–(7) OE 7(1)–(4), (6)–(8), OE 8 MF 6 OA 1(5), TAA 104B MF 7(1) OA 2(2), (3) ME 7(1)(a) OE 2(4) MF 7(1), (2) OP 97 MF 7(2) OP 1(1) MF 7(3), (4) OP 98 MF 8 OA 3(2) MF 8(1) OA 7 MF 8(2)(a), (3)(a) OP 100 MF 8(2)(c), (3)(b) OP 101, OP 102 MF 8(2)(d), (3)(c) OP 103 MF 8(2)(e), (3)(d) OP 104 MF 8(4) OA 8 MF 8(4)(a), (5)(a) OP 105 MF 8(4)(b), (5)(b) OP 106 MF 8(4)(c), (5)(c) OP 107 MF 8(4)(d), (5)(d) OP 108 MF 9 OA 4, OE 2(5), OP 2, OP 99 MF 10(1) OP 106 MF 10(4), (5), (6) OP 101, OP 102 MF 11(1) OA 2(2), (3), OE 1(2), (4) MF 11(1), (2) OE 17 MF 11(3) OA 4 MF 11(4), (5) OE 18 MF 12(1) OA 2(2), (3), OA 3(2) MF 12(2) OA 7 MF 13(1), (2) OE 19 MF 13(3)(a) OE 20 MF 13(3)(b) OE 21 MF 13(3)(c) OE 22 MF 14 OE 20(4), (5) MF 15 OE 5 MF 16(1) OA 10 MF 16(1)(a) OA 9 MF 16(2)(a) OA 14 MF 16(2)(b) OA 15 Subpart MG MG 1 OA 3(3), (4) MG 2(1) OA 2(2), (3) MG 2(1), (3) OC 1(1), (2) MG 2(2), (3) OC 3 MG 2(4), (5) OC 4, OP 52 MG 2(6), (7) OC 5 MG 3(1) OA 2(2), (3), OA 3(2) MG 3(2) OA 7 MG 4(1)(a), (b) OC 1(3), (4) MG 4(1)(a), (c), (2)(a), (3) OC 6(1), (2), (3)(a), (4) MG 4(1)(b), (2)(b) OC 7 MG 4(1)(ba), (2)(ba) OC 9 MG 4(1)(bb), (2)(bb) OC 8 MG 4(1)(bc), (2)(bc) OC 10 MG 4(1)(bd), (2)(bd) OC 11 MG 4(1)(d), (2)(d) OC 12 MG 5(1)(a), (2)(a) OC 13 MG 5(1)(ab), (2)(ab) OC 17 MG 5(1)(b), (2)(b) OC 20(2), (9) MG 5(1)(c), (2)(c) OC 18 MG 5(1)(ca), (2)(ca) OC 19(1), (4)–(6) MG 5(1)(d), (2)(d) OC 14 MG 5(1)(e), (2)(d) OC 16 MG 5(1)(f), (2)(e) OC 22 MG 5(1)(g), (2)(e) OC 23(2), (5) MG 5(1)(h), (2)(f) OC 25 MG 5(1)(i), (2)(g), (3), (4) OC 24 MG 5(1)(j), (2)(h) OC 26 MG 5(1)(k), (2)(i) OC 15 MG 5(3) OC 1(7) MG 5(4) OZ 4 MG 6 OC 27(1), (2) MG 7 OC 20(1), (3)–(8) MG 8(1) OA 18 MG 8(1), (2) OC 27(3)–(5) MG 8(1), (8) OD 20(2), (5) MG 8(2), (3) OC 28(1)–(6), (8), (9) MG 8(2), (3), (8) OD 21(1)–(5) MG 8(4) OC 22, OD 17(5) MG 8B OC 23(1), (3) MG 8B(4) “ reduced deficit debit ” OC 38 MG 8B(4) “ DWP reference period ” OC 35 MG 8B(4) “ maximum deficit debit ” OC 36 MG 8B(4) “ policyholder DWP ratio ” OC 37 MG 8B(4) “ shareholder DWP ratio ” OC 39 MG 9(1), (2), (6) OC 30 MG 9(3) OC 31 MG 9(4), (5A) OC 33 MG 9(5) OC 34(1), (2) MG 9(7), (8) OC 32 MG 10 OC 29, OD 22 MG 10(1) OA 18 MG 11 OC 18(1)–(5) MG 12 OA 2(5), TAA 104B MG 13 OP 1 MG 13(1) OA 2(2), (3), OP 51 MG 13(3) OA 7 MG 13(6), (7) OP 53 MG 14(1) OA 2(2), (3), OA 3(2) MG 14(1)(a), (2)(a) OP 56 MG 14(1)(b), (2)(a) OP 58 MG 14(1)(bb), (2)(ab) OP 60 MG 14(1)(c), (2)(a) OP 57 MG 14(1)(d), (2)(b) OP 63 MG 14(1)(e), (2)(c) OP 59(2), (4) MG 14(1)(f), (2)(d) OP 62 MG 15(1) OA 2(2), (3), OA 3(2), (4), OA 8 MG 15(1)(a), (2)(a) OP 64 MG 15(1)(ab), (2)(ab) OP 65 MG 15(1)(b), (2)(b) OP 74 MG 15(1)(c), (2)(c) OP 69 MG 15(1)(d), (2)(d) OP 66 MG 15(1)(e), (2)(d) OP 68 MG 15(1)(f), (2)(e) OP 72 MG 15(1)(g), (2)(e) OP 75 MG 15(1)(h), (2)(f) OP 76 MG 15(1)(i), (2)(g) OP 73 MG 15(1)(j), (2)(h) OP 77 MG 15(1)(k), (2)(i) OP 71 MG 15(1)(l), (2)(j) OP 67 MG 16 OA 4, OP 2 MG 16(1) OP 54 MG 16(1), (4) OC 2 MG 16(2), (4) OP 59(1), (3) MG 16(3) OC 21 MG 16(5) OP 71 MG 16(6) OC 34(3) MG 16A(1) OC 28(7) MG 16A(1B) OC 23(4) MG 16A(2) OP 55 MG 17 OB 24, OB 53 MG 17(1) OA 3(2)–(4), OA 10, OA 11 MG 17(1)(a) OA 9 MG 17(2)(a) OA 14 MG 17(2)(b) OA 15, OA 16 Subpart MH MH 1 RA 7 Subpart MI MI 1 OA 3(2) MI 2(1)–(3) OD 3 MI 2(1), (4) OA 2(2), (3), OD 1(1), (2), (5) MI 2(4) OD 2(1) MI 2(5)–(7) OD 4 MI 3 OA 2(2), (3), OA 3(3), (4) MI 3(2) OA 7 MI 4(1)(a) OD 1(3) MI 4(1)(a), (2)(a) OD 5 MI 4(1)(b), (2)(b) OD 8 MI 4(1)(c), (2)(c) OD 7 MI 4(1)(d), (2)(d) OD 9 MI 4(1)(e), (2)(e) OD 6 MI 5(1)(a) OD 1(4) MI 5(1)(a), (2)(a) OD 1(4), OD 10 MI 5(1)(b), (2)(b) OD 13 MI 5(1)(c), (2)(c) OD 17 MI 5(1)(d), (2)(d) OD 18 MI 5(1)(e), (2)(e), (3)–(6) OD 16 MI 5(1)(f), (2)(f), (5), (7) OD 14 MI 5(1)(g), (2)(f), (5) OD 15 MI 5(1)(h), (2)(g) OD 19 MI 5(1)(i), (2)(h) OD 11 MI 5(1)(j), (2)(i) OD 12 MI 5(3)–(7) OA 8 MI 6(1) OC 19(2), (3), OD 6 MI 6(2) OD 11 MI 7(1) OD 22(1) MI 7(2) OD 20(6) MI 8 OD 21 MI 8(1) OA 18, OD 20, OD 22 MI 9 OD 18 MI 10 OD 23 MI 10(2) OC 6(3)(b) MI 10(5) YA 2(1)–(3) MI 11 OD 25 MI 12 OA 2(5), TAA 104B MI 13 OA 9, OA 10, OB 24, OB 53 MI 13(6) OA 12 MI 13(7) OD 24 MI 14 OA 2(2), (3), OP 1(1), OP 78(1) MI 14(1) OD 1(5) MI 15 OA 7 MI 16 OP 78(2), YA 1 “ CTR company ” MI 17(1) OA 2(2), (3), OA 3(2) MI 17(1)(a), (2)(a) OP 81 MI 17(1)(b), (2)(b) OP 82 MI 17(1)(c), (2)(c) OP 83 MI 17(1)(d), (2)(d) OP 86 MI 17(1)(e), (2)(e) OP 84(2), (4) MI 17(1)(f), (2)(f) OP 85(1), (5) MI 18(1) OA 2(2), (3), OA 3(2) MI 18(1)(a), (2)(a) OP 87 MI 18(1)(b), (2)(b) OP 89 MI 18(1)(c), (2)(c) OP 92 MI 18(1)(d), (2)(d) OP 93 MI 18(1)(e), (2)(e), (3), (4) OP 91 MI 18(1)(e), (3), (4) OA 8 MI 18(1)(f), (2)(f) OP 94 MI 18(1)(g), (2)(g) OP 88(1), (5) MI 19 OA 4, OP 2 MI 19(1), (2) OP 79 MI 19(1), (5) OD 2(2) MI 19(3), (4) OP 84(1), (3) MI 19(5) OP 90 MI 20(1) OP 70, OP 85(2)–(4) MI 20(2) OP 61, OP 88(2)–(4) MI 21 OP 95 MI 21(5) YA 2(1)–(3) MI 22 OD 21(6)–(8) MI 22(1) OP 80 MI 22(4) OP 96 Subpart MJ MJ 1(1) OA 2(2), (3), OF 1(1), (2), OF 3 MJ 1(2) OZ 5 MJ 2 OA 3(3), (4) MJ 3(1) OA 2(2), (3), OA 3(2), OF 2 MJ 3(2) OA 7 MJ 4 OZ 5 MJ 5 OF 4 MJ 5(1) OF 1(3) MJ 6 OF 5(2)(b) MJ 6(1) OF 1(4) MJ 7 OA 7, OZ 6 MJ 8 OA 2(5), TAA 104B Subpart MK MK 1 OK 1 MK 1(1) OA 1(5) MK 2 OA 3(3), (4) MK 3 OK 1 MK 3(1) OA 2(2), (3), OA 3(2)–(4) MK 3(2) OA 7 MK 4(1)(a), (2)(a) OK 2 MK 4(1)(b), (2)(a) OK 3 MK 4(1)(c), (2)(a) OK 4 MK 4(1)(d), (2)(b) OK 5 MK 4(1)(e), (2)(c) OK 6 MK 4(1)(f), (2)(c) OK 7 MK 4(1)(g), (2)(d) OK 9 MK 4(1)(h), (2)(e) OK 8 MK 5(1)(a), (2)(a) OK 10 MK 5(1)(b), (2)(b) OK 11 MK 5(1)(c), (g), (2)(c) OK 12 MK 5(1)(d), (2)(d) OK 16(4), (5) MK 5(1)(e), (2)(c) OK 14 MK 5(1)(f), (2)(f) OK 15 MK 5(1)(h), (2)(g) OK 17 MK 5(1)(i), (2)(h) OK 18 MK 5(1)(j), (2)(i) OK 13 MK 5(3), (4) OA 8 MK 6 OK 19 MK 7(1) OA 18, OK 19(2), (3) MK 7(2)–(4) OK 20 MK 7(5) OK 16(1)–(3) MK 8(1), (2), (6) OK 21 MK 8(3), (4), (6) OK 22 MK 8(5) OK 23 MK 8(5B) OK 24 MK 8(6) YA 2(1)–(3) MK 9 OA 2(5), TAA 104B Subpart MZ MZ 1 omitted MZ 2 omitted MZ 3 omitted MZ 4 omitted MZ 5 omitted MZ 6 omitted MZ 8 RZ 1 MZ 9 RZ 2 MZ 10 RZ 3 MZ 11 RZ 4 MZ 12 RZ 5 PART N Subpart NB NB 1 FM 3 Subpart NBA NBA 1 RP 2(1), (2), TAA 15C NBA 2(1)(a)–(c), (2), (3) TAA 15D NBA 2(1)(c) TAA 15F NBA 2(4) TAA 15E NBA 3 TAA 15J NBA 4(1)(a) RP 9 NBA 4(1)(b)(i), (ii) RP 10 NBA 4(1)(b)(iii) RP 11 NBA 4(1B) RP 8 NBA 4(2), (3) RP 7 NBA 4(4) RP 12 NBA 5 RP 16 NBA 5(1) RP 14 NBA 5(1B) RP 15 NBA 5(1), (2) RP 13 NBA 5(3) TAA 15K NBA 5(4) TAA 15L NBA 6 RP 6 NBA 7 RA 19, RM 7 NBA 8 RP 2(3), TAA 15J(3), (4) Subpart NBB NBB 1 RP 4 NBB 2 TAA 15G NBB 3 RP 3, TAA 15C(2) NBB 3(2) TAA 15M NBB 4(1) TAA 15H NBB 4(2)–(5) TAA 15I NBB 5(1)–(3) TAA 15M NBB 5(4), (5) RP 5 NBB 6 RP 4 NBB 7(1), (2) TAA 15J(3), (4) NBB 7(3) RP 2(3) Subpart NC NC 1(1) omitted NC 1(2) RD 3(1), (5) NC 2(1) RA 2, RD 16 NC 2(2)–(4) RD 15 NC 2(5) RD 17 NC 3 YA 1 “ pay ” NC 4 RD 6 NC 5 RD 21 NC 5(2) RA 10 NC 6 RD 10(1), (2), (4) NC 6(1A), (3) RD 9 NC 6(1C), (1D) RD 11 NC 7(1) TAA 24L NC 7(2) RD 18 NC 7(3) TAA 24P NC 8(1) proviso TAA 24C NC 8(1), (1AA) TAA 24B NC 8(1A) RD 10(2)(a) NC 8(2)–(4), (11) TAA 24I NC 8(7) TAA 24H NC 8(9A) TAA 24D NC 8(10) TAA 24P NC 8(12) TAA 24E NC 8A TAA 24I NC 9 TAA 24H NC 10 RD 12 NC 11 RD 13 NC 12 RD 14 NC 12A TAA 24G NC 13 RD 11 NC 14 TAA 24F NC 15 RA 5, RA 15 NC 15(1) RD 4(1) NC 15(1), (2), (2B) TAA 24J NC 15(1), (5), (6) RD 22 NC 15(3) TAA 24P NC 15(4) RD 2(3) NC 15(7) RA 20 NC 16 RA 8, RA 10, RD 4(2) NC 18 RD 23 NC 18(1) RD 24 NC 19 RA 9 NC 20 RA 22 NC 20(1) RA 10 NC 21 RA 21 NC 21(f)–(h) RD 8 Subpart ND ND 1 RA 5(1)(b) , RA 10 ND 1(1)–(3) RD 26 ND 1(2)(a) RD 59 ND 1(2)(b), (4) RD 58 ND 1(2)(c), (4), (5) RD 61 ND 1(2)(c), (5) RD 60 ND 1(6) TAA 46E ND 1A(1) RD 27(1) ND 1A(1)–(1D) RD 28 ND 1A(2)–(6) RD 29 ND 1AB RD 30 ND 1B(1)–(6) RD 31 ND 1B(7) RD 32 ND 1C RD 33 ND 1D RD 34 ND 1DB RD 35 ND 1E RD 36 ND 1F RA 21 ND 1G RD 34(1), (3) ND 1H RD 37 ND 1I RD 38 ND 1IB RD 39 ND 1J RD 40 ND 1K RD 41 ND 1L RD 27(2), (3) ND 1M YA 1 “ identical goods ” ND 1N RD 42 ND 1O RD 43 ND 1P(1) YA 1 “ cost ” , “ price ” ND 1P(2) RD 44 ND 1Q RD 45 ND 1R RD 46 ND 1S RD 54 ND 1T RD 55 ND 1U RD 56 ND 1V RD 57 ND 1W(1) omitted ND 1W(2) RA 2, RA 10 ND 2(1)–(4) RD 59 ND 2(2) RD 58 ND 2(3) TAA 46B ND 2(4) RD 62(5) ND 2(5) omitted ND 3(1), (1A) RD 47 ND 3(2) RD 48 ND 3(4)–(7) RD 49(1), (2) ND 4 RD 49(3) ND 5(1), (2) RD 51(1)–(2) ND 5(3)–(6) RD 50 ND 5A RD 52 ND 6 RD 53 ND 7 RD 51(4), (6) ND 7A RD 51(5), (6) ND 8 RD 63 ND 8B RD 39 ND 9 TAA 46B ND 9(2), (3) RA 15 ND 10 RA 15 ND 10(1) RD 59 ND 10(2)–(5) TAA 46B ND 10(4)(a) RA 19, RM 9 ND 11 TAA 46B ND 12 TAA 46B ND 13 RA 15, RD 61 ND 13(5), (6) TAA 46C ND 13(8) RA 20 ND 14 RA 15, RD 60 ND 14(2B) RD 62(5) ND 14(5), (6) TAA 46C ND 14(8) RA 20 ND 15 RD 62(5) ND 15(7), (8) RD 60(5), TAA 46D ND 16 RD 49(4) Subpart NE NE 1 RD 64(2) NE 2 RD 67 NE 2(2) RD 65(2) NE 2A(1), (2) RA 8, RD 68 NE 2A(3) omitted NE 2AA RD 69 NE 2B RD 69 NE 3B RD 66(7)(d), (8)–(11), (13) NE 3 RA 5(1)(c) , RD 66(3)–(7), (13) NE 4 RA 15 NE 5 RA 10, RD 70 NE 6 RA 9, RD 71 NE 6(b), (c) RD 66(12) NE 7 RA 23 NE 7(2) RA 2, YA 2(1)–(3) Subpart NEA NEA 1 RD 72 Subpart NF NF 1(1) omitted NF 1(2), (4), (5) RE 2 NF 1(2)(b)(ix), (x) LB 3(3) NF 2(1)(a) RE 12 NF 2(1)(b) RE 13 NF 2(1)(c), (2) RE 14 NF 2(1)(d) RE 15 NF 2(1)(e), (f) RE 16 NF 2(1)(g) RE 17 NF 2(1A), (1AB) RE 3 NF 2(1B) RE 18 NF 2(3), (4) RE 4 NF 2(5) RE 10 NF 2(6) RF 5 NF 2(7), (7B) RE 5, RE 29 NF 2(8) RE 6 NF 2A(1), (3) RE 19 NF 2A(2) omitted NF 2AA TAA 15T NF 2B RE 11 NF 2C omitted NF 2D(1), (3) RE 19 NF 2D(2) omitted NF 3 RA 8, RA 10 NF 3(1) RE 8 NF 3(1), (2) RE 7 NF 3(3)–(5) RE 9 NF 4 RA 6, RA 10, RA 15 NF 4(1), (2) RE 20 NF 4(1)–(5), (7), (8) RE 21 NF 4(5) RA 16 NF 4(6) RA 17, RE 28 NF 4(6B) RA 18 NF 4(9) RE 26 NF 5 RE 22 NF 6(1) RA 11 NF 6(2)–(4) RA 12 NF 7(1) RA 19 NF 7(1), (2) RA 12 NF 7(1), (2), (5) RM 8 NF 8(1) RE 23 NF 8(2)–(4) TAA 24K NF 8A(1) RE 24 NF 8A(2), (3) TAA 24K NF 8B RE 25 NF 8B(b) LB 3(2) NF 9(1) RE 27 NF 9(1)–(3) TAA 32E NF 9(4), (5) TAA 32H NF 9(6), (7), (9)–(11) TAA 32G NF 9(8), (10) TAA 32F NF 9(12)–(14) TAA 32I NF 10 RE 30 NF 10(1)(a), (d), (3) TAA 32J NF 11(1) TAA 32K NF 11(1), (2) RE 27 NF 11(2)–(9) TAA 32L NF 12 RA 9 NF 13 RA 2, RA 10, YA 2(1)–(3) Subpart NG NG 1(1) omitted NG 1(2)–(4) RF 2 NG 2(1)(a) RF 8 NG 2(1)(b)(i), (ib) RF 12 NG 2(1)(ab) RF 12B NG 2(1)(b)(iii) RF 12C NG 2(1)(b)(ii) RF 10(5B) NG 2(1)(c) RF 7 NG 2(2) RF 14 NG 2(3), (4) RF 9 NG 3 RB 3, RF 2(4) NG 4 RF 2(5), (6) NG 5 TAA 32M(1) NG 6 TAA 32M(2) NG 7 TAA 32M(3)–(5) NG 8(1) RF 3 NG 8(2), (3) RF 4 NG 9 RF 10 NG 9(1)(a) OD 1(3) NG 10 RF 15 NG 11 RA 6, RA 15 NG 11(1)–(3) RF 13 NG 11(4) RA 16 NG 11(4B) RA 18 NG 12 RA 8, RA 10 NG 13 RA 10, RF 6 NG 14 RF 11 NG 15 RA 9 NG 16 RA 19 NG 16(1), (1A) RM 8 NG 16(5) TAA 165B NG 16A(1) RA 11 NG 16A(2), (3) RA 12 NG 17(1) RA 23 NG 17(2) RA 2, YA 2(1)–(3) Subpart NH NH 1(1) RG 3 NH 1(2) RG 2 NH 2(1) RG 4 NH 2(2), (3) RG 5 NH 2(4) TAA 32N NH 3 RA 6, RA 15 NH 3(1) RG 3 NH 3(2) IA 3(2)(b) NH 3(2)–(4) RG 6 NH 3(6) TAA 32N NH 3(7) RA 2, RM 6, YA 2(1)–(3) NH 4 RA 19 NH 4(1) RM 3 NH 4(2), (3) RM 18 NH 4(4)(a) RM 19 NH 4(4)(b) RM 20 NH 4(5)(b), (c) TAA 71B NH 4(5), (6) IA 3(2)(c), RM 21 NH 4(8) RA 20 NH 4(9) FM 30(6) NH 5(1), (2) FM 25 NH 5(3), (9) FM 24 NH 5(4) FM 26 NH 5(5), (6), (8) FM 27 NH 5(6), (7) IA 3(2)(c) NH 5(7) FM 28 NH 6(1), (2), (5), (7) FM 30(1)–(5), (7) NH 6(6) FM 29 NH 7 RG 7 Subpart NZ NZ 1 omitted PART O Subpart OB OB 1 YA 1 OB 1 “ absentee ” HD 18(2) OB 1 “ beneficiary income ” HC 5, HC 6(1)–(3) OB 1 “ category A income ” HR 3(1), (2), (7) OB 1 “ category B income ” HR 3(3) OB 1 “ complying fund rules ” RD 66 OB 1 “ consideration ” FA 7, FA 13 OB 1 “ consolidation rules ” FM 2(2) OB 1 “ corpus ” HC 4 OB 1 “ current value ” HR 3(4) OB 1 “ designated investment fund ” HR 3(6) OB 1 “ distribution ” HC 14 OB 1 “ dividend withholding payment rules ” RG 1 OB 1 “ DWP reference period ” OC 35 OB 1 “ effective interest ” HA 43 OB 1 “ eligible company ” FM 31(1) OB 1 “ eligible period ” MC 8 OB 1 “ employer’s superannuation contribution ” RD 65(1) OB 1 “ extra pay ” RD 7 OB 1 “ FBT rules ” RD 25 OB 1 “ foreign company ” HA 6(2) OB 1 “ foreign trust ” HC 10(2)–(4), HC 11 OB 1 “ full time earner ” MA 7 OB 1 “ fully conduit tax relief credited ” RF 9(6), (7) OB 1 “ group investment fund ” HR 3(4) OB 1 “ imputation rules ” FN 2 OB 1 “ lessee’s acquisition cost ” FA 7, FA 13 OB 1 “ lessee’s outstanding balance ” FA 15 OB 1 “ lessor’s disposition value ” FA 7, FA 13 OB 1 “ lessor’s outstanding balance ” FA 15 OB 1 “ Maori authority ” HF 1 OB 1 “ Maori authority rules ” HF 1 OB 1 “ maximum deficit debit ” OC 36 OB 1 “ member credit contributions ” MK 3(1) OB 1 “ member credit year ” MK 1(2), MK 4, MK 8 OB 1 “ net balance due ” FA 15 OB 1 “ non-qualifying trust ” HC 12 OB 1 “ NRWT rules ” RF 1 OB 1 “ PAYE rules ” RD 2(1), (2) OB 1 “ policyholder DWP ratio ” OC 37 OB 1 “ principal caregiver ” MC 10 OB 1 “ provisional tax rules ” RC 2, RC 3 OB 1 “ qualifying amalgamation ” FO 3 OB 1 “ qualifying person ” (a)(i) MC 3 OB 1 “ qualifying person ” (a)(ii) MC 4 OB 1 “ qualifying person ” (a)(iii) MC 5 OB 1 “ qualifying trust ” HC 10(1) OB 1 “ reduced deficit debit ” OC 38 OB 1 “ relative ” YB 9–YB 12 OB 1 “ resident imputation subgroup ” FN 8 OB 1 “ RWT rules ” RE 1 OB 1 “ salary or wages ” RD 5 OB 1 “ settlor ” HC 27, HC 28 OB 1 “ shareholder DWP ratio ” OC 39 OB 1 “ specified period ” MC 11 OB 1 “ specified superannuation contribution ” RD 65(1), (2) OB 1 “ SSCWT rules ” RD 64 OB 1 “ taxable distribution ” HC 15 OB 1 “ trans-Tasman imputation group ” FN 8 OB 1 “ trustee income ” HC 5, HC 7(1) OB 2 RD 3(1)–(4) OB 3(1) HA 2 OB 3(1)(a), (b), (g) HA 6(2) OB 3(1)(c), (3) HA 7 OB 3(1)(d) HA 9(1) OB 3(1)(f) HA 5 OB 3(3A) HA 11(5) OB 3(4) HA 9(2) OB 3A YA 1 “ charitable purpose ” OB 6 YA 2 OB 6(1)(a), (d), (i) omitted OB 6(1)(b), (c) YA 2(4) OB 6(1)(e) YA 2(5) OB 6(1)(f) YA 2(6) OB 6(2), (3) YA 3 Subpart OC OC 1(1) omitted OC 1(2) HR 5 OC 1(2)–(6) HR 6 OC 1(6) HR 7 OC 3(a) YA 1 “ company ” (e) OC 3(b) YA 1 “ business ” (b)(i) OC 3(c) CV 5 OC 3(d) omitted OC 4 TAA 225AA Subpart OD OD 1 YC 1 OD 2 omitted OD 3(1), (2) YC 2 OD 3(3)(a) YC 5 OD 3(3)(c) YC 6 OD 3(3)(d) YC 4(1)–(3) OD 4(1), (2) YC 3 OD 4(3)(a) YC 5 OD 4(3)(c) YC 6 OD 4(3)(d), (4) YC 4(4)–(8) OD 5(1) YC 7 OD 5(2) YC 8 OD 5(3), (4) YC 9 OD 5(5) YC 10 OD 5(5A)–(5C) YC 12 OD 5(6) YC 11 OD 5(6A)–(6F) YC 13 OD 5(7) YC 14 OD 5(8) YC 15 OD 5(9) YC 16 OD 5A YC 17 OD 5AA YC 18 OD 5B YC 19 OD 6 YC 20 OD 7(1)(a), (2), (3) YB 2 OD 7(1)(b), (2) YB 5 OD 7(1)(c) YB 9–YB 12 OD 7(1)(d)(i) YB 16 OD 7(1)(d)(ii) YB 17 OD 8(1), (3), (4) YB 20 OD 8(1)(a), (2), (3)(a)(i), (3A), (4)(a)(i), (6) YB 2 OD 8(1)(b), (2)(b), (c) YB 8 OD 8(1)(c), (3)(d), (4)(c) YB 9–YB 12 OD 8(1)(d), (3)(e), (4)(d) YB 16 OD 8(1)(e), (3)(f), (4)(e) YB 17 OD 8(1)(f), (3)(h) YB 14 OD 8(1)(g), (3)(g) YB 13 OD 8(1)(h) YB 19 OD 8(3)(a)(ii), (3A) YB 3 OD 8(3)(b) YB 7 OD 8(3)(c), (3A) YB 4 OD 8(3)(i) YB 15 OD 8(3)(j) YB 18 OD 8(4)(b) YB 6 OD 8(4)(b)(i) YB 5 OD 9 YB 21 Subpart OE OE 1 YD 1 OE 2(1), (1B) YD 2(1), (3) OE 2(2)–(6) YD 3 OE 4(1) YD 4 OE 4(1A) YZ 1 OE 5 omitted OE 7(1), (2) YD 10 OE 7(3)–(5) YD 11 OE 8 YD 9 Subpart OF OF 1 YE 1 OF 2(1) HC 6(3), (4) PART Y Subpart YA YA 1 ZA 1 YA 2 ZA 2 YA 3 ZA 3 YA 4 ZA 4 YA 5 ZA 5 YA 6 ZA 6 Schedules Schedule 1 schedule 1 Schedule 2 part A schedule 5 Schedule 2 part B schedule 1 Schedule 3 schedule 24 Schedule 4 schedule 25 Schedule 5 schedule 26 Schedule 6 schedule 27 Schedule 6B schedule 19 Schedule 7 schedule 20 Schedule 8 schedule 17 Schedule 9 schedule 18 Schedule 10 schedule 10 Schedule 11 schedule 12 Schedule 11B schedule 11 Schedule 12 schedule 31 Schedule 13 schedule 3 Schedule 14 schedule 1 Schedule 15 schedule 37 Schedule 16 schedule 13 Schedule 17 schedule 14 Schedule 18 schedule 36 Schedule 19 schedule 2 Schedule 19, appendix omitted Schedule 20 schedule 48 Schedule 21 schedule 49 Schedule 22 schedule 50 Schedule 22A schedule 51 Schedule 23 schedule 52 Other legislation and regulations Income Tax Amendment Act (No 5) 1988, s 9 HC 1(2)(d) Income Tax (Withholding Payments) Regulations 1979, regs 2, 4, 6–8 RD 8 Income Tax (Withholding Payments) Regulations 1979, reg 3 RD 10(3) Income Tax (Withholding Payments) Regulations 1979, reg 5 TAA 24M Income Tax (Withholding Payments) Regulations 1979, reg 5(3) RD 24 Income Tax (Withholding Payments) Regulations 1979, reg 6A TAA 24N Income Tax (Withholding Payments) Regulations 1979, regs 10, 11 RD 19 Income Tax (Withholding Payments) Regulations 1979, reg 12 RD 20 Income Tax (Withholding Payments) Regulations 1979, reg 12A TAA 24O Income Tax (Withholding Payments) Regulations 1979 , schedule schedule 4 Schedule 52 Part A: amended, on 1 April 2008, by section 593(1)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(1)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(4)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(4)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(6) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(7) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(8) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(9) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(10)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(10)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(10)(c) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(10)(d) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(11) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(12) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part A: amended, on 1 April 2008, by section 593(13) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Part B Income Tax Act 2007: corresponding provisions in Income Tax Act 2004 and other legislation or regulation Provision in Income Tax Act 2007 Corresponding provision in Income Tax Act 2004 (unless otherwise stated) A 1 A 1 A 2 A 2 PART A AA 1 AA 1 AA 2 AA 2 AA 3(1) AA 3(2) AA 3(2) new AA 4 new PART B Subpart BA BA 1 BA 1 Subpart BB BB 1 BB 1 BB 2 BB 2 BB 3 BB 3 Subpart BC BC 1 BC 1 BC 2 BC 2 BC 3 BC 3 BC 4 BC 4 BC 5 BC 5 BC 6 BC 6(1), (5) BC 7 BC 7 BC 8 BC 9 Subpart BD BD 1 BD 1 BD 2 BD 2 BD 3 BD 3 BD 4 BD 4 Subpart BE BE 1 BE 1 Subpart BF BF 1 BF 1 Subpart BG BG 1 BG 1 Subpart BH BH 1 BH 1 PART C Subpart CA CA 1 CA 1 CA 2 CA 2 Subpart CB CB 1 CB 1 CB 2 FB 3 CB 3 CB 2 CB 4 CB 3 CB 5 CB 4 CB 6 CB 5, OB 1 “ land ” (a)(i) CB 7 CB 6 CB 8 CB 6B CB 9 CB 7 CB 10 CB 8 CB 11 CB 9 CB 12 CB 10 CB 13 CB 11 CB 14 CB 12 CB 15 CB 13 CB 16 CB 14 CB 17 CB 15 CB 18 CB 16 CB 19 CB 17 CB 20 CB 18 CB 21 CB 19 CB 22 CB 20 CB 23 CB 21 CB 24 CB 22 CB 25 CB 23 CB 26 CB 4B CB 27 CB 24 CB 28 CB 24B CB 29 CB 25 CB 30 CB 26 CB 31 CB 27 CB 32 CB 28 CB 33 HF 1(1) CB 34 HF 1(3)(c), (5), (6) Subpart CC CC 1 CC 1 CC 2 CC 2 CC 3 CC 3 CC 4 CC 4 CC 5 CC 5 CC 6 CC 6 CC 7 CC 7 CC 8 CC 8 CC 9 CC 9 CC 10 CC 10 CC 11 FC 8E CC 12 FC 8D(2) CC 13 FC 10(5)(d)–(f) Subpart CD CD 1 CD 1 CD 2 CD 1B CD 3 CD 2 CD 4 CD 3 CD 5 CD 4 CD 6 CD 5 CD 7 CD 6 CD 8 CD 7 CD 9 CD 7B CD 10 CD 7C CD 11 GB 1(3), GD 3, GD 5 CD 12 HH 1(9) CD 13 CD 8 CD 14 FCB 2(b) CD 15 CD 9 CD 16 CD 10 CD 17 CD 10B CD 18 CD 10C CD 19 CD 11 CD 20 CD 12 CD 21 CD 13 CD 22 CD 14 CD 23 CD 15 CD 24 CD 16 CD 25 CD 17 CD 26 CD 18 CD 27 CD 19 CD 28 CD 20 CD 29 CD 21 CD 30 CD 21B CD 31 CD 22 CD 32 CD 23 CD 33 CD 24 CD 34 CD 24B CD 35 CD 25 CD 36 CD 26 CD 37 HI 4(2) CD 38 CD 27 CD 39 CD 28 CD 40 CD 29 CD 41 CD 30 CD 42 CD 31 CD 43 CD 32 CD 44 CD 33 CD 45 CD 34 CD 46 CD 35 CD 47 CD 36 CD 48 CD 37 CD 49 CD 38 CD 50 CD 39 CD 51 CD 40 CD 52 CD 41 CD 53 CD 42 CD 54 CD 43 Subpart CE CE 1 CE 1 CE 2 CE 2 CE 3 CE 3 CE 4 CE 4 CE 5 CE 5 CE 6 CE 6 CE 7 CE 7 CE 8 CE 8 CE 9 CE 9 CE 10 CE 10 CE 11 CE 11 CE 12 CE 12 Subpart CF CF 1 CF 1 CF 2 CF 2 Subpart CG CG 1 CG 1 CG 2 CG 2 CG 3 CG 3 CG 4 CG 4 CG 5 CG 5 CG 6 CG 6 CG 7 FC 5(1) Subpart CH CH 1 CH 1 CH 2 CH 2 CH 3 CH 3 CH 4 CH 4 CH 5 CH 5 CH 6 FC 8H(2), FC 8I(3)(a) CH 7 new CH 8 new CH 9 FG 8(1) CH 10 FG 8B(1) Subpart CP CP 1 CP 1 Subpart CQ CQ 1 CQ 1 CQ 2 CQ 2 CQ 3 CQ 3 CQ 4 CQ 4 CQ 5 CQ 5 CQ 6 CQ 6 Subpart CR CR 1 CR 1 CR 2 CR 2 CR 3 FC 13, FC 14(2) Subpart CS CS 1 CS 1 CS 2 CS 2 CS 3 CS 3 CS 4 CS 4 CS 5 CS 5 CS 6 CS 6 CS 7 CS 7 CS 8 CS 8 CS 9 CS 9 CS 10 CS 10 CS 11 CS 11 CS 12 CS 12 CS 13 CS 13 CS 14 CS 14 CS 15 CS 15 CS 16 CS 16 CS 17 CS 17 CS 18 GD 6(1), (2) Subpart CT CT 1 CT 1 CT 2 CT 2 CT 3 CT 3 CT 4 CT 4 CT 5 CT 5 CT 6 CT 6 CT 7 CT 7 Subpart CU CU 1 CU 1 CU 2 CU 2 CU 3 CU 3 CU 4 CU 4 CU 5 CU 5 CU 6 CU 6 CU 7 CU 7 CU 8 CU 8 CU 9 CU 9 CU 10 CU 10 CU 11 CU 11 CU 12 CU 12 CU 13 CU 13 CU 14 CU 14 CU 15 CU 15 CU 16 CU 16 CU 17 CU 17 CU 18 CU 18 CU 19 CU 19 CU 20 CU 20 CU 21 CU 21 CU 22 CU 22 CU 23 CU 23 CU 24 CU 24 CU 25 CU 25 CU 26 CU 26 CU 27 CU 27 CU 28 CU 28 CU 29 CU 29 Subpart CV CV 1 CV 1 CV 2 HB 2(1)(e) CV 3 FD 10(8) CV 4 FE 4(b) CV 5 OC 3(c) CV 6 CV 2 CV 7 CV 3 CV 8 CV 4 CV 9 LE 3(6), (8) CV 10 FH 8(3) CV 11 HI 4(3), HI 5(2), (3), HI 7 CV 12 HH 8 CV 13 HH 1(7), HH 3(1) CV 14 HH 3(5A) CV 15 HH 3(3) CV 16 FC 18, FC 19 CV 17 FC 21(1), (2), (4) Subpart CW CW 1 CW 1 CW 2 CW 2 CW 3 CW 3 CW 4 CW 4 CW 5 CW 5 CW 6 CW 6 CW 7 CW 7 CW 8 CW 8 CW 9 CW 9 CW 10 CW 10 CW 11 CW 11 CW 12 CW 11B CW 13 CW 11C CW 14 HG 10(a) CW 15 HG 13(1)(a), (1A) CW 16 CW 12 CW 17 CW 13 CW 18 CW 14 CW 19 CW 15 CW 20 CW 16 CW 21 CW 17 CW 22 CW 18 CW 23 CW 19 CW 24 CW 20 CW 25 CW 21 CW 26 CW 22 CW 27 CW 22B CW 28 CW 23 CW 29 CW 23B CW 30 CW 24 CW 31 CW 25 CW 32 CW 26 CW 33 CW 27 CW 34 CW 28 CW 35 CW 28B CW 36 CW 29 CW 37 CW 30 CW 38 CW 31 CW 39 CW 32 CW 40 CW 33 CW 41 CW 34 CW 42 CW 35 CW 43 CW 36 CW 44 CW 37 CW 45 CW 38 CW 46 CW 39 CW 47 CW 40 CW 48 CW 40B CW 49 CW 41 CW 50 CW 42 CW 51 CW 43 CW 52 CW 44 CW 53 HH 3(5) CW 54 HH 4(3B) CW 55 HI 5(1) CW 56 CW 45 CW 57 CW 45B CW 58 CW 46 CW 59 CW 47 CW 60 CW 48 CW 61 CW 49 CW 62 CW 49B CW 63 GB 1(1)–(2C), GD 3(1), (2) CW 64 CW 50 Subpart CX CX 1 CX 1 CX 2 CX 2 CX 3 CX 3 CX 4 CX 4 CX 5 CX 5 CX 6 CX 6 CX 7 CX 6B CX 8 CX 7 CX 9 CX 8 CX 10 CX 9 CX 11 CX 10 CX 12 CX 11 CX 13 CX 12 CX 14 CX 13 CX 15 CX 14 CX 16 CX 15 CX 17 CX 16 CX 18 GC 15(3), (4) CX 19 CX 17 CX 20 CX 18 CX 21 CX 18B CX 22 CX 19 CX 23 CX 20 CX 24 CX 20B CX 25 CX 21 CX 26 CX 22 CX 27 CX 23 CX 28 CX 24 CX 29 CX 25 CX 30 CX 26 CX 31 CX 26B CX 32 CX 27 CX 33 CX 27B CX 34 CX 28 CX 35 CX 29 CX 36 CX 30 CX 37 CX 31 CX 38 CX 32 CX 39 CX 33 CX 40 CX 34 CX 41 CX 35 CX 42 CX 36 CX 43 CX 37 CX 44 CX 38 CX 45 CX 39 CX 46 CX 40 CX 47 CX 41 CX 48 CX 41B CX 49 CX 42 CX 50 CX 1B CX 51 CX 43 CX 52 CX 43B CX 53 CX 44 CX 54 CX 44B CX 55 CX 44C CX 56 CX 44D CX 57 CX 44E CX 58 HH 3A–HH 3F CX 59 HH 3(4) CX 60 HB 2(1)(a) CX 61 GB (1)–(2C), GD 3(1), (2) Subpart CZ CZ 1 CZ 1 CZ 2 CZ 2 CZ 3 CZ 3 CZ 4 CZ 4 CZ 5 CZ 5 CZ 6 CZ 6 CZ 7 CZ 7 CZ 8 CZ 8 CZ 9 CZ 9 CZ 10 CZ 10 CZ 11 CZ 11 CZ 12 CZ 12 CZ 13 CZ 13 CZ 14 CZ 14 CZ 15 CZ 15 CZ 16 CZ 16 CZ 17 CZ 17 CZ 18 CZ 18 CZ 19 CZ 19 CZ 20 FC 6(7), (8) CZ 21 GD 6(3) CZ 22 CZ 20 PART D Subpart DA DA 1 DA 1 DA 2 DA 2 DA 3 DA 3 DA 4 DA 4 Subpart DB DB 1 DB 1 DB 2 DB 2 DB 3 DB 3 DB 4 DB 4 DB 5 DB 5 DB 6 DB 6 DB 7 DB 7 DB 8 DB 8 DB 9 HG 9(3)–(5) DB 10 FC 1(1), FC 2(2) DB 11 DB 9 DB 12 DB 9B DB 13 DB 10 DB 14 DB 11 DB 15 DB 12 DB 16 DB 12B DB 17 DB 12C DB 18 DB 13 DB 19 DB 13B DB 20 DB 14 DB 21 DB 15 DB 22 DB 16 DB 23 DB 17 DB 24 DB 18 DB 25 FC 4(f)(iv) DB 26 DB 19 DB 27 DB 20 DB 28 DB 21 DB 29 FB 4A DB 30 DB 22 DB 31 DB 23 DB 32 DB 24 DB 33 DB 25 DB 34 DB 26 DB 35 DB 27 DB 36 DB 28 DB 37 DB 28B DB 38 DB 29 DB 39 DB 30 DB 40 DB 31 DB 41 DB 32 DB 42 DB 33 DB 43 DB 34 DB 44 DB 35 DB 45 DB 36 DB 46 DB 37 DB 47 DB 38 DB 48 DB 39 DB 49 DB 40 DB 50 DB 41 DB 51 DB 42 DB 52 DB 43 DB 53 DB 43B DB 54 DB 43C DB 55 DB 44 DB 56 DB 45 DB 57 GD 4 DB 58 GB 1(1)–(2C), GC 11A, GC 31, GD 3(1), (2), GD 5, GD 12, GD 12A DB 59 GD 7, GD 10 Subpart DC DC 1 DC 1 DC 2 DC 2 DC 3 DC 3 DC 4 DC 4 DC 5 GD 4 DC 6 DC 5 DC 7 DC 6 DC 8 DC 7 DC 9 DC 8 DC 10 DC 9 DC 11 DC 10 DC 12 DC 11 DC 13 DC 12 DC 14 DC 13 DC 15 DC 14 Subpart DD DD 1 DD 1 DD 2 DD 2 DD 3 DD 3 DD 4 DD 4 DD 5 DD 5 DD 6 DD 6 DD 7 DD 7 DD 8 DD 8 DD 9 DD 9 DD 10 DD 10 DD 11 DD 11 Subpart DE DE 1 DE 1 DE 2 DE 2 DE 3 DE 3 DE 4 DE 4 DE 5 DE 5 DE 6 DE 6 DE 7 DE 7 DE 8 DE 8 DE 9 DE 9 DE 10 DE 10 DE 11 DE 11 DE 12 DE 12 Subpart DF DF 1 DF 1 DF 2 DF 2 DF 3 DF 3 DF 4 DF 4 Subpart DN DN 1 DN 1 DN 2 DN 2 DN 3 DN 3 DN 4 DN 4 DN 5 DN 5 DN 6 DN 6 DN 7 DN 7 DN 8 DN 9 Subpart DO DO 1 DO 1 DO 2 DO 2 DO 3 DO 3 DO 4 DO 4 DO 5 DO 4B DO 6 DO 4C DO 7 DO 4D DO 8 DO 4E “ planting ” , “ plot ” DO 9 DO 4E “ replaced area fraction ” DO 10 DO 5 DO 11 DO 5B DO 12 DO 6 DO 13 DO 7 Subpart DP DP 1 DP 1 DP 2 DP 2 DP 3 DP 3 DP 4 DP 3B DP 5 DP 4 DP 6 DP 5 DP 7 DP 6 DP 8 DP 7 DP 9 DP 8 DP 10 DP 9, GD 15 DP 11 DP 10 Subpart DQ DQ 1 DQ 1 DQ 2 DQ 2 DQ 3 DQ 3 DQ 4 DQ 4 Subpart DR DR 1 DR 1 DR 2 DR 2 DR 3 DR 3 Subpart DS DS 1 DS 1 DS 2 DS 2 DS 3 DS 3 DS 4 DS 4 Subpart DT DT 1 DT 1 DT 2 DT 2 DT 3 DT 3 DT 4 DT 4 DT 5 DT 5 DT 6 DT 6 DT 7 DT 7 DT 8 DT 8 DT 9 DT 9 DT 10 DT 10 DT 11 DT 11 DT 12 DT 12 DT 13 DT 13 DT 14 DT 14 DT 15 DT 15 DT 16 DT 16 DT 17 DT 17 DT 18 DT 18 DT 19 DT 19 DT 20 DT 20 Subpart DU DU 1 DU 1 DU 2 DU 2 DU 3 DU 3 DU 4 DU 4 DU 5 DU 5 DU 6 DU 6 DU 7 DU 7 DU 8 DU 8 DU 9 DU 9 DU 10 DU 10 DU 11 DU 11 DU 12 DU 12 Subpart DV DV 1 DV 1 DV 2 DV 2 DV 3 DV 3 DV 4 DV 4 DV 5 DV 5 DV 6 DV 6 DV 7 DV 7 DV 8 DV 8 DV 9 DV 9 DV 10 DV 10 DV 11 DV 10B DV 12 DV 11 DV 13 DV 12 DV 14 DV 13 DV 15 FE 6A DV 15(1), (2) FE 3 DV 16 HB 2(1)(b), (d) DV 17 HB 2(1)(c) DV 18 ME 30(2), ME 35(2) DV 19 HF 1(2), (3)(a), (b), (4) Subpart DW DW 1 DW 1 DW 2 DW 2 DW 3 FC 15, FC 20, FC 21(3), (5) Subpart DX DX 1 DX 1 DX 2 LF 7 DX 3 LE 3(10), LE 4 Subpart DZ DZ 1 DZ 1 DZ 2 DZ 2 DZ 3 DZ 3 DZ 4 DZ 4 DZ 5 DZ 5 DZ 6 DZ 6 DZ 7 DZ 7 DZ 8 DZ 8 DZ 9 DZ 9 DZ 10 DZ 10 DZ 11 DZ 11 DZ 12 DZ 12 DZ 13 DZ 13 DZ 14 FC 6(4), FC 8 DZ 15 DZ 14 DZ 16 DZ 15 DZ 17 DZ 16 DZ 18 DZ 17 PART E Subpart EA EA 1 EA 1 EA 2 EA 2 EA 3 EA 3 EA 4 EA 4 Subpart EB EB 1 EB 1 EB 2 EB 2 EB 3 EB 3 EB 4 EB 4 EB 5 EB 5 EB 6 EB 6 EB 7 EB 7 EB 8 EB 8 EB 9 EB 9 EB 10 EB 10 EB 11 EB 11 EB 12 EB 12 EB 13 EB 13 EB 14 EB 14 EB 15 EB 15 EB 16 EB 16 EB 17 EB 17 EB 18 EB 18 EB 19 EB 19 EB 20 EB 20 EB 21 EB 21 EB 22 EB 22 EB 23 EB 23 EB 24 FB 4, FF 13(1) Subpart EC EC 1 EC 1 EC 2 EC 2 EC 3 EC 3 EC 4 EC 5 EC 5 EC 5B EC 6 EC 6 EC 7 EC 7 EC 8 EC 8 EC 9 EC 9 EC 10 EC 10 EC 11 EC 11 EC 12 EC 12 EC 13 EC 13 EC 14 EC 14 EC 15 EC 15 EC 16 EC 16 EC 17 EC 17 EC 18 EC 18 EC 19 EC 19 EC 20 EC 20 EC 21 EC 21 EC 22 EC 22 EC 23 EC 23 EC 24 EC 24 EC 25 EC 25 EC 26 EC 26 EC 27 EC 27 EC 28 EC 28 EC 29 EC 29 EC 30 EC 30 EC 31 EC 31 EC 32 EC 32 EC 33 EC 33 EC 34 EC 34 EC 35 EC 35 EC 36 EC 36 EC 37 EC 37 EC 38 EC 38 EC 39 EC 39 EC 40 EC 40 EC 41 EC 41 EC 42 EC 42 EC 43 EC 43 EC 44 EC 44 EC 45 EC 45 EC 46 EC 46 EC 47 EC 47 EC 48 EC 48 Subpart ED ED 1 ED 1 ED 2 ED 2 Subpart EE EE 1 EE 1 EE 2 EE 2 EE 3 EE 3 EE 4 EE 4 EE 5 EE 5 EE 6 EE 6 EE 7 EE 7 EE 8 EE 8 EE 9 EE 9 EE 10 EE 10 EE 11 EE 11 EE 12 EE 12 EE 13 EE 13 EE 14 EE 14 EE 15 EE 15 EE 16 EE 16 EE 17 EE 17 EE 18 EE 18 EE 19 EE 19 EE 20 EE 20 EE 21 EE 21 EE 22 EE 22 EE 23 EE 23 EE 24 EE 24 EE 25 EE 24B EE 26 EE 25 EE 27 EE 25B EE 28 EE 25C EE 29 EE 25D EE 30 EE 25E EE 31 EE 26 EE 32 EE 26B EE 33 EE 27 EE 34 EE 27B EE 35 EE 28 EE 36 EE 29 EE 37 EE 30 EE 38 EE 31 EE 39 EE 32 EE 40 EE 33 EE 41 EE 34 EE 42 EE 35 EE 43 EE 36 EE 44 EE 37 EE 45 EE 38 EE 46 EE 39 EE 47 EE 40 EE 48 EE 41 EE 49 EE 42 EE 50 FB 7 EE 51 EE 43 EE 52 EE 44 EE 53 EE 44B EE 54 EE 45 EE 55 EE 46 EE 56 EE 47 EE 57 EE 48 EE 58 EE 49 EE 59 EE 50 EE 60 EE 51 EE 61 EE 52 EE 62 EE 53 EE 63 EE 54 EE 64 EE 55 EE 65 EE 56 EE 66 EE 57 EE 67 EE 58 Subpart EF EF 1 EF 1 EF 2 EF 2 EF 3 EF 3 EF 4 EF 4 EF 5 EF 5 EF 6 EF 6 Subpart EG EG 1 EG 1 EG 2 EG 2 EG 3 EG 3 Subpart EH EH 1 EH 1 EH 2 EH 2 EH 3 EH 3 EH 4 EH 4 EH 5 EH 5 EH 6 EH 6 EH 7 EH 7 EH 8 EH 8 EH 9 EH 9 EH 10 EH 10 EH 11 EH 11 EH 12 EH 12 EH 13 EH 13 EH 14 EH 14 EH 15 EH 15 EH 16 EH 16 EH 17 EH 17 EH 18 EH 18 EH 19 EH 19 EH 20 EH 20 EH 21 EH 21 EH 22 EH 22 EH 23 EH 23 EH 24 EH 24 EH 25 EH 25 EH 26 EH 26 EH 27 EH 27 EH 28 EH 28 EH 29 EH 29 EH 30 EH 30 EH 31 EH 31 EH 32 EH 32 EH 33 EH 33 EH 34 EH 34 EH 35 EH 35 EH 36 EH 37 EH 37 EH 38 EH 38 EH 39 EH 39 EH 40 EH 40 EH 41 EH 41 EH 42 EH 42 EH 43 EH 43 EH 44 EH 44 EH 45 EH 45 EH 46 EH 46 EH 47 EH 47 EH 48 EH 48 EH 49 EH 49 EH 50 EH 50 EH 51 EH 51 EH 52 EH 52 EH 53 EH 53 EH 54 EH 54 EH 55 EH 55 EH 56 EH 56 EH 57 EH 57 EH 58 EH 58 EH 59 EH 59 EH 60 EH 60 EH 61 EH 61 EH 62 EH 62 EH 64 EH 63 EH 65 EH 64 EH 66 EH 65 EH 67 EH 66 EH 68 EH 67 EH 69 EH 68 EH 70 EH 69 EH 71 EH 70 EH 72 EH 71 EH 73 EH 72 EH 74 EH 73 EH 75 EH 74 EH 76 EH 75 EH 77 EH 76 EH 78 EH 77 EH 79 EH 78 EH 80 EH 79 EH 81 Subpart EI EI 1 EI 1 EI 2 EI 2 EI 3 EI 3 EI 4 EI 3B EI 5 EI 4 EI 6 EI 5 EI 7 EI 6 EI 8 EI 7 EI 9 EI 8 Subpart EJ EJ 1 EJ 1 EJ 2 EJ 2 EJ 3 EJ 3 EJ 4 EJ 4 EJ 5 EJ 5 EJ 6 EJ 6 EJ 7 EJ 7 EJ 8 EJ 8 EJ 9 GC 11B, GD 12A, GD 12B EJ 10 EJ 9 EJ 11 EJ 10 EJ 12 EJ 11 EJ 13 EJ 12 EJ 14 IH 3(1) EJ 15 EJ 13 EJ 16 EJ 14 EJ 17 EJ 15 EJ 18 EJ 16 EJ 19 EJ 17 EJ 20 EJ 18 EJ 21 EJ 19 EJ 22 EJ 20 EJ 23 EJ 21 Subpart EK EK 1 EK 1 EK 2 EK 2 EK 3 EK 3 EK 4 EK 4 EK 5 EK 5 EK 6 EK 6 EK 7 EK 7 EK 8 EK 8 EK 9 EK 9 EK 10 EK 10 EK 11 EK 11 EK 12 EK 12 EK 13 EK 13 EK 14 EK 14 EK 15 EK 15 EK 16 EK 16 EK 17 EK 17 EK 18 EK 18 EK 19 EK 19 EK 20 EK 20 EK 21 EK 21 EK 22 EK 22 EK 23 EK 23 Subpart EW EW 1 EW 1 EW 2 EW 2 EW 3 EW 3 EW 4 EW 4 EW 5 EW 5 EW 6 EW 6 EW 7 EW 7 EW 8 EW 8 EW 9 EW 9 EW 10 EW 10 EW 11 EW 11 EW 12 EW 12 EW 13 EW 13 EW 14 EW 14 EW 15 EW 15 EW 16 EW 16 EW 17 EW 17 EW 18 EW 18 EW 19 EW 19 EW 20 EW 20 EW 21 EW 21 EW 22 EW 22 EW 23 EW 23 EW 24 EW 24 EW 25 EW 25 EW 26 EW 26 EW 27 EW 27 EW 28 EW 28 EW 29 EW 29 EW 30 EW 30 EW 31 EW 31 EW 32 EW 32 EW 33 EW 33 EW 34 EW 34 EW 35 EW 35 EW 36 EW 36 EW 37 EW 37 EW 38 EW 38 EW 39 EW 40 EW 40 EW 41 EW 41 EW 42 EW 42 EW 43 EW 43 EW 45 EW 44 EW 46 EW 45 EW 47 EW 46 EW 47B EW 47 EW 48 EW 48 EW 49 EW 49 EW 50 EW 50 EW 51 EW 51 EW 52 EW 52 EW 52B EW 53 EW 53 EW 54 EW 54 EW 55 EW 55 EW 56 EW 56 EW 57 EW 57 EW 58 EW 58 EW 59 EW 59 EW 60 EW 60 EW 61 EW 61 EW 62 EW 62 EW 63 EW 63 Subpart EX EX 1 EX 1 EX 2 EX 2 EX 3 EX 3, GB 7, GC 9 EX 4 EX 4 EX 5 EX 5 EX 6 EX 6 EX 7 EX 7 EX 8 EX 8 EX 9 EX 9 EX 10 EX 10 EX 11 EX 11 EX 12 EX 12 EX 13 EX 13 EX 14 EX 14 EX 15 EX 15 EX 16 EX 16 EX 17 EX 17 EX 18 EX 18 EX 19 EX 19 EX 20 EX 20 EX 21 EX 21 EX 22 EX 22 EX 23 EX 23 EX 24 EX 25 EX 25 EX 26 EX 26 EX 27 EX 27 EX 28 EX 28 EX 29 EX 29 EX 30 EX 30 EX 31 EX 31 EX 33C EX 32 EX 33D EX 33 EX 33E EX 34 EX 32 EX 35 EX 33(1), (2) EX 36 EX 33(3) EX 37 EX 33(4) EX 38 EX 33(5) EX 39 EX 33B(1), (3) EX 40 EX 34 EX 41 EX 35 EX 42 EX 36 EX 43 EX 37 EX 44 EX 38 EX 45 EX 39 EX 46 EX 40 EX 47 EX 40B EX 48 EX 41 EX 49 EX 42 EX 50 EX 43 EX 51 EX 44 EX 52 EX 44B(2), EX 44C EX 53 EX 44B(1), (3), EX 44D EX 54 EX 44E EX 55 EX 45 EX 56 EX 45B EX 57 EX 44(7), EX 44C(11), EX 44D(13), EX 45(15), EX 45B(17) EX 58 EX 46 EX 59 EX 47 EX 60 EX 48 EX 61 EX 49 EX 62 EX 50 EX 63 EX 51 EX 64 EX 52 EX 65 EX 53 EX 66 EX 54 EX 67 EX 54B EX 68 EX 56 EX 69 EX 57 EX 70 EX 58 EX 71 EX 59 EX 72 EX 60 Subpart EY EY 1 EY 1 EY 2 EY 2 EY 3 EY 3 EY 4 EY 4 EY 5 EY 5 EY 6 EY 6 EY 7 EY 7 EY 8 EY 8 EY 9 EY 9 EY 10 EY 10 EY 11 GD 8(1), (3)–(9) EY 12 EY 11 EY 13 EY 12 EY 14 EY 13 EY 15 EY 14 EY 16 EY 15 EY 17 EY 16 EY 18 EY 17 EY 19 EY 18 EY 20 EY 19 EY 21 EY 20 EY 22 EY 21 EY 23 EY 22 EY 24 EY 23 EY 25 EY 24 EY 26 EY 25 EY 27 EY 26 EY 28 EY 27 EY 29 EY 28 EY 30 EY 29 EY 31 EY 30 EY 32 EY 31 EY 33 EY 32 EY 34 EY 33 EY 35 EY 34 EY 36 EY 35 EY 37 EY 36 EY 38 EY 37 EY 39 EY 38 EY 40 EY 39 EY 41 EY 40 EY 42 EY 41 EY 43 EY 42 EY 44 EY 43 EY 45 EY 44 EY 46 EY 45 EY 47 EY 46 EY 48 EY 47 EY 49 EY 48 Subpart EZ EZ 1 EZ 1 EZ 2 EZ 2 EZ 3 EZ 3 EZ 4 EZ 4 EZ 5 EZ 4B EZ 6 EZ 4C EZ 7 EZ 5 EZ 8 EZ 6 EZ 9 EZ 8 EZ 10 EZ 9 EZ 11 EZ 10 EZ 12 EZ 11 EZ 13 EZ 12 EZ 14 EZ 13 EZ 15 EZ 14 EZ 16 EZ 15 EZ 17 EZ 16 EZ 18 EZ 17 EZ 19 EZ 18 EZ 20 EZ 19 EZ 21 EZ 20 EZ 22 EZ 21 EZ 23 EZ 21B EZ 24 EZ 22 EZ 25 EZ 23 EZ 26 EZ 24 EZ 27 EZ 25 EZ 28 EZ 26 EZ 29 EZ 27 EZ 30 EZ 28 EZ 31 EZ 29 EZ 32 EX 33B(2), (3) EZ 33 EZ 30 EZ 34 EZ 31 EZ 35 EZ 32 EZ 36 EZ 33 EZ 37 EZ 34 EZ 38 EZ 35 EZ 39 EZ 36 EZ 40 EZ 37 EZ 41 EZ 38 EZ 42 EZ 39 EZ 43 EZ 40 EZ 44 EZ 41 EZ 45 EZ 42 EZ 46 EZ 43 EZ 47 EZ 44 EZ 48 EZ 45 EZ 49 EZ 46 EZ 50 EZ 47 EZ 51 EZ 48 EZ 52 EZ 49 PART F Subpart FA FA 1 new FA 2 FC 1, FC 2 FA 3 FC 3 FA 4 FC 4 FA 5 FC 5 FA 6 FC 8A(1), FC 8F, FC 8G FA 7 FC 8A(2), (3), OB 1 “ consideration ” , “ lessee’s acquisition cost ” , “ lessor’s disposition value ” FA 8 FC 8B(1) FA 9(1) FC 8B(2) FA 9(2), (3) FC 8E FA 10(1), (2) FC 8B(3) FA 10(3)–(5) FC 8D FA 10(6), (7) FC 8C FA 11(1), (2) FC 8H FA 11(3)–(7) FC 8I FA 12 FC 9, FC 10 FA 13 FC 10(1)(a), OB 1 “ consideration ” , “ lessee’s acquisition cost ” , “ lessor’s disposition value ” FA 14 FC 10(1)(c), (5)(c) FA 15 FC 10(2), (5)(a), OB 1 “ lessee’s outstanding balance ” , “ lessor’s outstanding balance ” , “ net balance due ” FA 16 FC 10(3) FA 17 FC 10(4) FA 18 FC 10(5)(d)–(f) Subpart FB FB 1 new FB 2 FF 4 FB 3 FF 6(1)(a) FB 4 FF 6(1)(b) FB 5 FF 6(1)(a)(iv), (b)(iv), (2) FB 6 FF 7(1), (2), (5) FB 7 FF 7(3), (4), (5) FB 8 FF 8 FB 9 FF 2 FB 10 FF 1 FB 11 FF 17(1) FB 12 FF 17(2), (3) FB 13 FF 13 FB 14 FF 13(1)(a)(i), (3) FB 15 FF 9 FB 16 FF 10 FB 17 FF 11 FB 18 FF 12 FB 19 FF 14 FB 20 FF 19 FB 21 FF 15, FF 16 Subpart FC FC 1 FI 1 FC 2 FI 2, FI 3 FC 3 FI 4 FC 4 FI 5 FC 5 FI 7 FC 6 FI 6 FC 7 FI 8 FC 8 FI 11 Subpart FE FE 1 FG 1 FE 2 FG 2(1), (6), (8) FE 3 FG 4(15), (16) FE 4 new FE 5 FG 3 FE 6 FG 8 FE 7 FG 8B FE 8 FG 4(5), (6), FG 8E FE 9 FG 10 FE 10 FG 4(7), FG 5(6), FG 7, FG 8I FE 11 FG 4(8), FG 5(7), FG 8J FE 12 FG 3, FG 4(1), FG 5(1) FE 13 FG 6 FE 14 FG 4(9), (15), (17), FG 9 FE 15 FG 4(2) FE 16 FG 4(3), (4) FE 17 FG 5(2), (10) FE 18 FG 5(2)–(5), (12), (13) FE 19 FG 8H FE 20 FG 8F FE 21 FG 8G(1)–(3) FE 22 FG 8G(4) FE 23 FG 8B(3) FE 24 FG 8G(5), (6) FE 25 FG 4(10), (11) FE 26 FG 4(10) FE 27 FG 4(12)–(14B) FE 28 FG 4(12), (14C), (14E) FE 29 FG 4(12), (14C), (14E), (14F) FE 30 FG 4(14D) FE 31 FG 5(8) FE 32 FG 5(9) FE 33 new FE 34 FG 8C(9), (10) FE 35 FG 8C(8) FE 36 FG 8C(1), (2), (4)–(7) FE 37 FG 8D FE 38 FG 2(2) FE 39 FG 2(3) FE 40 FG 2(4) FE 41 FG 2(4)–(6) Subpart FF FF 1 new FF 2 FH 1(1) FF 3 new FF 4 FH 1 FF 5 FH 5 FF 6 FH 6, FH 7 FF 7 FH 8 FF 8 FH 2 FF 9 FH 3 FF 10 FH 3(1), FH 4 FF 11 FH 8(6) Subpart FL FL 1 FCB 1 FL 2 FCB 2, FCB 3 Subpart FM FM 1 FD 1 FM 2 FD 1, OB 1 “ consolidation rules ” FM 3 HB 1(1), HB 2(1), NB 1 FM 4 HB 1(3)–(5) FM 5 HB 1(2) FM 6 FD 2, FD 11 FM 7 HB 2(1) FM 8 HB 2(1)(a) FM 9 HB 2(1)(e) FM 10 HB 2(1)(b) FM 11 HB 2(1)(c) FM 12 HB 2(1)(d) FM 13 HB 2(2) FM 14 FD 9 FM 15 FD 10(1), (2) FM 16 FD 10(3) FM 17 FD 10(5) FM 18 FD 10(4), (4A) FM 19 FD 10(4), (4B) FM 20 FD 10(4), (4C) FM 21 FD 10(6), (7) FM 22 FD 10(9) FM 23 FD 10(8) FM 24 NH 5(3), (9) FM 25 NH 5(1), (2) FM 26 NH 5(4) FM 27 NH 5(5), (6), (8) FM 28 NH 5(7) FM 29 NH 6(6) FM 30 NH 4(9), NH 6(1), (2), (5), (7) FM 31 FD 3(b)–(e), OB 1 “ eligible company ” FM 32 FD 5 FM 33 FD 8(9) FM 34 FD 6, FD 8(5) proviso FM 35 FD 3(a), FD 4(1), (2) FM 36 FD 7(1), (2) FM 37 FD 8(1) FM 38 FD 4(3)–(8), FD 7(3)–(8) FM 39 FD 8(2) FM 40 FD 8(3), (4), (6), (7) FM 41 FD 8(5) FM 42 FD 8(8) Subpart FN FN 1 new FN 2 OB 1 “ imputation rules ” FN 3 FDA 4 FN 4 FDA 1 FN 5 FDA 3(2)–(4) FN 6 FDA 5, FDA 6(6) FN 7 FDA 2 FN 8 FDA 3(1), (3), OB 1 “ resident imputation subgroup ” , “ trans-Tasman imputation group ” FN 9 FDA 2(1)–(3), (5), FDA 4 FN 10 FDA 6(1) FN 11 FDA 6(2) FN 12 FDA 6(3), (4), (7), (8) FN 13 FDA 6(5) FN 14 FDA 6(9) Subpart FO FO 1 FE 1(1)(a), (b) FO 2 FE 1(2) FO 3 OB 1 “ qualifying amalgamation ” FO 4 FE 1(1)(c), FE 8 FO 5 FE 9 FO 6 FE 2 FO 7 FE 4(b) FO 8 FE 3 FO 9 FE 4(a) FO 10 FE 6(1)–(3B), FE 6A FO 11 FE 5 FO 12 FE 6(5), (6), FE 7(1)(a), (2) FO 13 FE 6(5), (7), FE 7(1)(b), (3) FO 14 FE 6(5), (8), FE 7(1)(b), (4) FO 15 FE 5 FO 16 FE 6(1), (4) FO 17 FE 6(3A), (3B) FO 18 FE 10(1)–(5), (6)(c) FO 19 FE 10(6)(a) FO 20 FE 10(6)(b) Subpart FZ FZ 1 FC 1 FZ 2 FC 6(2)–(8) FZ 3 FC 7 FZ 4 FC 8 FZ 5 FF 5 FZ 6 FI 9, FI 10 PART G Subpart GA GA 1 GB 1(1)–(2C) GA 2 GC 17B Subpart GB GB 1 GB 1(3) GB 2 GC 1 GB 3 GC 2 GB 4 GC 4 GB 5 GC 3 GB 6 GC 5 GB 7 GC 7 GB 8 GC 8 GB 9 GC 9(1), (4) GB 10 GC 9(1), (4) GB 11 GC 9(2) GB 12 GC 9(2) GB 13 GC 9(3), (4) GB 14 GC 9(3), (4) GB 15 GC 10 GB 16 GC 10 GB 17 GC 11A, GD 12 GB 18 GC 11B, GD 12B GB 19 GD 12A GB 20 GC 12 GB 21 GD 11 GB 22 GC 14 GB 23 GD 3(1), (2) GB 24 GD 3(4), (5) GB 25 GD 5 GB 26 GC 14A GB 27 GC 14B, GC 14E GB 28 GC 14C GB 29 GC 14D GB 30 GC 14F GB 31 GC 16(b), GC 17 GB 32 GC 15 GB 33 GC 6 GB 34 GC 21 GB 35 GC 22(1), (2) GB 36 GC 22(4), (5), (9) GB 37 GC 23 GB 38 GC 24 GB 39 GC 25 GB 40 GC 26 GB 41 GC 27 GB 42 GC 27A(1)–(3) GB 43 GC 27A(5), (6), (10) GB 44 GC 28 GB 45 GC 29(1) GB 46 GC 31 GB 47 GC 29(2), (3) GB 48 GC 30 GB 49 GC 14G Subpart GC GC 1 GD 1(1), (3), (4) GC 2 GD 1(2), (3A) GC 3 GD 7 GC 4 GD 14 GC 5 GD 10 GC 6 GD 13(1), (2) GC 7 GD 13(3) GC 8 GD 13(4), (5) GC 9 GD 13(10) GC 10 GD 13(10) GC 11 GD 13(11) GC 12 GC 12(1), GD 13(12) GC 13 GD 13(6)–(9) GC 14 GD 13(13) Subpart GZ GZ 1 GD 12(1) PART H Subpart HA HA 1 HG 1(c), (d), HG 3(1), HG 4(1), HG 14 HA 2 OB 3(1) HA 3 HG 14 HA 4 HG 7, HG 14(d) HA 5 HG 3(1), HG 4(1), HG 14(a), (b), OB 3(1)(f) HA 6 HG 1(a), (b), OB 1 “ foreign company ” , OB 3(1)(a), (b), (g) HA 7 OB 3(1)(c), (3) HA 8 HG 4(1)–(3) HA 9 OB 3(1)(d), (4) HA 10 HG 14(a), (b) HA 11 HG 7, HG 18, OB 3(3A) HA 12 HG 14(d) HA 13 HG 1(c) HA 14 HG 9(1), HG 13(1) HA 15 HG 13(1)–(4) HA 16 HG 13(1)(a)(i), (1A) HA 17 HG 10(a), HG 13(1)(aa) HA 18 HG 13(6) HA 19 HG 13(5) HA 20 HG 1(d), HG 9(2), HG 16 HA 21 HG 11(3) HA 22 HG 10(b) HA 23 HG 11(3A) HA 24 HG 16(1), HG 17(1)(a) HA 25 HG 17 HA 26 HG 16(2) HA 27 HG 16(3), (4) HA 28 HG 4(2)(a) HA 29 HG 4(3) HA 30 HG 3(2), (3), HG 4(4) HA 31 HG 3(4), (5) HA 32 HG 5(1) HA 33 HG 5(2) HA 34 HG 6(1) HA 35 HG 6(2)(a), (b) HA 36 HG 6(2)(c) HA 37 HG 6(3) HA 38 HG 14(c), HG 14A HA 39 HG 15 HA 40 HG 11(1), (1A) HA 41 HG 11(1B), (2), (4) HA 42 HG 12 HA 43 OB 1 “ effective interest ” HA 44 HG 2 Subpart HC HC 1 GC 14, HH 1(8), (9), HH 3(6), HH 4(8), Income Tax Amendment Act (No 5) 1988, s 9 HC 2 HD 1(1)(a) HC 3 HH 1A HC 4 OB 1 “ corpus ” HC 5 OB 1 “ beneficiary income ” , “ trustee income ” HC 6 OB 1 “ beneficiary income ” , OF 2(3) HC 7 HH 1(7), HH 3A(1)(a), OB 1 “ trustee income ” HC 8 HH 8 HC 9 new HC 10 HH 2(2), HH 4(5) proviso, OB 1 “ foreign trust ” , “ qualifying trust ” HC 11 OB 1 “ foreign trust ” HC 12 OB 1 “ non-qualifying trust ” HC 13 HH 1(5), (6) HC 14 OB 1 “ distribution ” HC 15 HH 6(2)(c), (3), OB 1 “ taxable distribution ” HC 16 HH 6(1), (2), (4) HC 17 HH 3(1), HH 3A(1)(b) HC 18 HH 3(1) HC 19 HH 3(1), (4) HC 20 HH 3(5) HC 21 HH 3(5A) HC 22 HH 3(4) HC 23 HH 3(3) HC 24 DV 9(2), HH 4(1), (2) HC 25 HH 4(3), (3A), (6) provisos HC 26 HH 4(3B), (3BB), (3BC) HC 27 HH 1(10), OB 1 “ settlor ” HC 28 HH 1(1)–(4), (8), (10), OB 1 “ settlor ” HC 29 HH 4(4), (5) HC 30 HH 2 HC 31 HH 5 HC 32 HH 3(2), HK 3(1A) HC 33 HH 4(7) HC 34 HH 3(4) HC 35 HH 3A–HH 3C, HH 3E, HH 3F(2), (2A) HC 36 HH 3C(1)(a)–(d), (2), (3), HH 3D, HH 3F(1), (2A)–(4) HC 37 HH 3C(1)(e) Subpart HD HD 1 HK 1(1) HD 2 HK 3(2), HK 7(1) HD 3 HK 1, HK 3(3), HK 7(1) HD 4 HK 3(1), (1A) HD 5 HK 4–HK 6, HK 7(2) HD 6 HK 8 HD 7 HK 2 HD 8 new HD 9 HK 9 HD 10 HK 10 HD 11 FD 6(1), FDA 5(3) HD 12 HH 3(2), HH 3A(2), HH (4) HD 13 HE 1 HD 14 HK 12, HK 13 HD 15 HK 11 HD 16 FC 16 HD 17 FC 17 HD 18 HK 1(1), HK 16, OB 1 “ absentee ” HD 19 HK 20 HD 20 HK 16, HK 17 HD 21 HK 21 HD 22 HK 23 HD 23 HK 22 HD 24 HK 18(1) HD 25 HK 19 HD 26 HK 24(1), (4) HD 27 HK 24(2), HK 25 HD 28 HK 24(3) HD 29 HK 26 Subpart HE HE 1 new HE 2 HF 1(8) HE 3 HF 1(9) “ rebate ” HE 4 HF 1(4) HE 5 HF 1(7) Subpart HF HF 1 OB 1 “ Maori authority ” , “ Maori authority rules ” HF 2 HI 2 HF 3 HI 1 HF 4 HI 4(1), (2), HI 5(4), HI 7 HF 5 HI 4(3) HF 6 HI 5(1) HF 7 HI 5(2), (3) HF 8 HI 6 HF 9 HI 8 HF 10 HI 9 HF 11 HI 3 Subpart HL HL 1 HL 1 HL 2 HL 2 HL 3 HL 3 HL 4 HL 4 HL 5 HL 5 HL 6 HL 6 HL 7 HL 7 HL 8 HL 8 HL 9 HL 9 HL 10 HL 10 HL 11 HL 11 HL 12 HL 11B HL 13 HL 12 HL 14 HL 13 HL 15 HL 14 HL 16 HL 15 HL 17 HL 16 HL 18 HL 17 HL 19 HL 18 HL 20 HL 19 HL 21 HL 20 HL 22 HL 21 HL 23 HL 22 HL 24 HL 23 HL 25 HL 23B HL 26 HL 24 HL 27 HL 25 HL 28 HL 26 HL 29 HL 27 HL 30 HL 28 HL 31 HL 29 HL 32 HL 30 HL 33 HL 31 Subpart HR HR 1 HD 1(1)(b), (c), (2) HR 2 HE 2(1), (1A) HR 3 HE 2(2), (3), OB 1 “ category A income ” , “ category B income ” , “ current value ” , “ designated investment fund ” , “ group investment fund ” HR 4 HJ 1 HR 5 OC 1(2) HR 6 OC 1(2)–(6) HR 7 OC 1(6) HR 8 FC 22–FC 24 HR 8(2) FC 23 Subpart HZ HZ 1 HZ 1 HZ 2 HZ 2 PART I Subpart IA IA 1 IE 1(1)(a) IA 2 BC 4(4), DV 5(4)(b), DV 7(2), IE 1(1), (3)(a), IE 2(1), IE 3(5), IE 4(6), LB 2(3), (3A), LE 4(5), ME 9(5B) IA 3 BC 4(4), HH 3(4), IE 1(1), (2), IG 10, NH 3(2), NH 4(5), (6), NH 5(6), (7) IA 4 IE 1(2) IA 5 IF 1(1) IA 6 IG 1(1) IA 7 DV 5(4)(b), DV 7(2), EY 42(10), HG 16, IE 1(2BB), (2C), IE 3(5), IE 4(6), IG 4(4), IG 5(5), IG 7(2), (3), IH 1, IH 2(1), IH 3–IH 5, II 1(1), (2) IA 8 ID 1(1) IA 9 IE 1(3)(b), IF 5, IG 6(5) IA 10 new Subpart IC IC 1 IG 1(1), (3), IG 2(1), 2(c), (e) IC 2 IG 1(1), (3), IG 2(1), 2(c), (e) IC 3 IG 1(2), (5) IC 4 IG 1(3) IC 5 IG 2(2) IC 6 IG 1(1), (2), IG 2(2)(c), (4)(d)(ii), (5)(c)(ii) IC 7 IG 2(2)(d), (11) IC 8 IG 2(2)(f), (g) IC 9 IG 2(g), (3) IC 10 IG 2(c), (e) IC 11 IG 2(7) IC 12 IG 2(6) Subpart ID ID 1 IG 6(1A)–(3) ID 2 IG 6(4), (6), (7) ID 3 IG 6(6) ID 4 IG 6(7) ID 5 IG 6(8) Subpart IE IE 1 IF 4–IF 6 IE 2 IF 4 IE 3(1), (2) IF 6 IE 4 IG 9 IE 5 IF 4, IG 8, IG 9 Subpart IP IP 1 IG 2(4)(e), (f), (5)(e), (f) IP 2 IG 2(2)(e), (4)(c), (d), (5)(b), (c) IP 3 IF 1(2), (3) IP 4 IG 2(4) IP 5 IG 2(2)(b)–(f), (5) IP 6 IF 1(2), (3), IG 2(4)(c), (d), (5)(c), (d), (10) IP 7 IG 2(4), (5) Subpart IQ IQ 1 IE 3(1), IE 4(1), IF 3, IF 6, IG 4(1), IG 5(1), IG 7(1) IQ 2 IE 3(2), (3), (5) IQ 3 IE 4(2)–(6) IQ 4 IG 4 IQ 5 IG 5 IQ 6 IG 7(2) IQ 7 IG 7(4) IQ 8 IG 7(5) IQ 9 IE 3(4) Subpart IS IS 1 IG 6(2), IH 4(2) IS 2 IH 1(1), IH 5 IS 3 IH 4(3) IS 4 IH 4(3) proviso IS 5 IH 2(1), IH 3 IS 6 IH 1, IH 4(1)(e) Subpart IT IT 1 II 1(3), (4), II 3 Subpart IV IV 1 IF 7 Subpart IW IW 1 IG 10 Subpart IZ IZ 1 FF 18, IE 2 IZ 2 IH 2 IZ 3 IH 1(2) IZ 4 IF 1(5) IZ 5 IF 1(6) IZ 6 IF 2 IZ 7 IG 2(2)(c), (d)(ii)(B) PART L Subpart LA LA 1 new LA 2 BC 9 LA 3 BC 9 LA 4 BC 8(2), BC 9(1), BC 10, KD 4(2), LD 3(3), LD 3A(4), LE 2(6) LA 5 BC 9, BC 10 LA 6 LD 1, LD 3, LD 3A, LD 6, LD 7, LD 8, MD 1 LA 7 BC 8(1), MD 1, KD 4(2) LA 8 LD 2, MD 1 LA 9 BC 9(1), LB 2(2), LE 2(4), (8) LA 10 BC 9 Subpart LB LB 1 LD 1(2), (2A), (4), (5) LB 2 LD 6, LD 7 LB 3 LD 3(2), NF 1(2)(b)(ix), (x), NF 8B(b) LB 4 KD 1A(2), KD 2(1), KD 3(2) LB 5 LD 2 LB 6 LD 1B Subpart LC LC 1 KC 1(1)(a), (b), (4) LC 2 KC 1(1)(c) LC 3 KC 2 LC 4 KC 3(1) LC 5 KC 3(3) “ full time earner ” , “ remunerative work ” LC 6 KC 4(1), (1A) LC 7 KC 4(2) “ housekeeper ” LC 8 KC 4(2) “ child ” , “ communal home ” , “ home ” , “ institution ” , “ qualifying payments ” , “ separated person ” LC 9 KF 3 LC 10 KB 2 LC 11 KC 1(2), KC 3(2) LC 12 KC 1(3), KC 3(2) Subpart LD LD 1 KC 5 LD 2 KC 5(1) LD 3 KC 5(1)(aa)–(cp), (4) Subpart LE LE 1 LB 1(1)(j), (k), LB 2(1), (1B), (1C), (2C), GC 22(4), (5), (9), GC 23, GC 24 LE 2 LB 2(2B), (3) LE 3 LB 1(1)(hb), LB 2(2B), (3B), (3C) LE 4 LB 1(1)(ab), LB 1A LE 5 LB 1(1)(a), (2), (3), (3A) LE 6 LB 1(1)(b), (4), (4A), (4B) LE 7 LB 2(1C) LE 8 LB 1(1)(c) LE 9 LB 1(1)(e), (5) LE 10 LB 1(1)(h), LB 2(5), (6) LE 11 LB 1(1)(f), LB 2(4) Subpart LF LF 1 LB 1(1)(l), LD 8(1), (1B), (1C) LF 2 LB 1(1)(ab), LB 1A LF 3 LB 1(1)(a), (2), (3), (3A) LF 4 LB 1(1)(b), (4), (4A), (4B) LF 5 LD 8(1C) LF 6 LB 1(1)(d) LF 7 LB 1(1)(e), (5) LF 8 LB 1(1)(d), LD 9 LF 9 LB 1(1)(i), LD 8(4), (5) LF 10 LB 1(1)(g), LD 8(3) Subpart LJ LJ 1 LC 1(1)–(5), LC 14(1), LC 14A LJ 2 LC 1(1), (1B), (1C), LC 2 LJ 3 LC 1(1) LJ 4 LC 14(1) LJ 5 LC 14 LJ 6 LC 1(2) LJ 7 LC 1(3A), (3B), LC 3 Subpart LK LK 1 LC 4(1), (4) LK 2 LC 4(1)–(3) LK 3 LC 4(1) LK 4 LC 4(4) LK 5 LC 4(4)–(6) LK 6 LC 5 LK 7 LC 4(7) LK 8 LC 16(1) LK 9 LC 16(2), (3) LK 10 LC 16(4) LK 11 LC 16(5) LK 12 LC 8, LC 11, LC 12 LK 13 LC 8 LK 14 LC 9, LC 10 LK 15 LC 12 Subpart LL LL 1 LF 1(1)(a) LL 2 LF 1(1)(a), (2), LF 2(2), (3), LF 3(1), LF 6(4)–(6) LL 3 LF 5(1) LL 4 LF 5(2)–(5) LL 5 LF 3(1)(f), (g), (h) LL 6 LF 4 LL 7 LF 7 LL 8 LF 3(2), LF 5(2)(e) LL 9 LF 1(2), LF 2(2), (3), LF 5(1)(e), (5) Subpart LO LO 1 LB 1(1)(m), LD 3A(1) LO 2 LB 1(3), (3A) LO 3 LB 1(1)(ea) LO 4 LD 3A(6) LO 5 LD 3A(5) Subpart LP LP 1 LE 1 LP 2 LE 2(1), (2), (2A), LE 3(5) LP 3 LE 2(3), (4), (6), (7) LP 4 LE 2(5) LP 5 LE 2(9), (10) LP 6 LE 2(11), (12) LP 7 LE 3(1), (3), (11) LP 8 LE 3(6), (8) LP 9 LE 3(7), (9) LP 10 LE 3(10), LE 4 Subpart LQ LQ 1 KH 1(1), (2) LQ 2 KH 1(3) LQ 3 KH 2(3), (5)–(7) LQ 4 KH 2(1)–(2A), (4) LQ 5 LG 1 Subpart LR LR 1 ME 19, ME 24, ME 28 Subpart LS LS 1 KI 1 LS 2 LD 10 LS 3 LD 10B LS 4 LD 11 Subpart LZ LZ 1 LF 6(1), (3) LZ 2 KZ 3(1), (4) LZ 3 KZ 3(2) LZ 4 KZ 3(3) LZ 5 KZ 3(1) LZ 6 KE 1(1) LZ 7 KE 1(1) LZ 8 KE 1(3) LZ 9 KG 1(1) LZ 10 KG 1(1) proviso LZ 11 KG 1(2) LZ 12 KG 1(3), (4) PART M Subpart MA MA 1 new MA 2 new MA 3 KD 8 MA 4 KB 3 MA 5 KD 9 MA 6 new MA 7 OB 1 “ full time earner ” MA 8 new Subpart MB MB 1 KD 1(1)(a), (b), (e)(vii), (i), (3) MB 2 KD 1(4)–(6) MB 3 KD 1(1)(f), (2) MB 4 KD 1(1)(g) MB 5 KD 1(1)(h) Subpart MC MC 1 KD 1A MC 2 new MC 3 KD 2AA(4), KD 3(1), OB 1 “ qualifying person ” (a)(i) MC 4 KD 2AA(4), KD 3(1), OB 1 “ qualifying person ” (a)(ii) MC 5 KD 3(1), OB 1 “ qualifying person ” (a)(iii) MC 6 KD 3(1) “ qualifying person ” MC 7 KD 3A(2)–(4) MC 8 OB 1 “ eligible period ” MC 9 KD 2AA(7)–(10), KD 3A(5)–(9) MC 10 KD 2AA(2), (3), OB 1 “ principal caregiver ” MC 11 KD 2AA(1), (11), OB 1 “ specified period ” , “ eligible period ” Subpart MD MD 1 KD 2(1), (2) MD 2 KD 2A MD 3 KD 2(3), KD 2AA(3) MD 4 KD 2AAA(1), (3A) MD 5 KD 2AAA(1)(a) MD 6 KD 2AAA(1)(b) MD 7 KD 2AAA(1)(c), (3), (4) MD 8 KD 2AAA(1)(e) MD 9 KD 2AAA(1)(d), (5)–(8) MD 10 KD 2AAA(2) MD 11 KD 2AA(3), KD 2AB MD 12 KD 2(5) MD 13 KD 2(6), (7) MD 14 KD 2(6B) MD 15 KD 2(6C) Subpart ME ME 1 KD 3(2)–(5) ME 2 KD 3(1) “ employment ” , KD 3A(10) Subpart MF MF 1 KD 5(1), (1A) MF 2 KD 5(8) MF 3 KD 5(6) MF 4 KD 5(6A), (7) MF 5 KD 4(4) MF 6 KD 4(2), (2A) MF 7 KD 5C Subpart MK MK 1 KJ 1, OB 1 “ member credit year ” MK 2 KJ 2 MK 3 KJ 1, KJ 4, OB 1 “ member credit contribution ” MK 4 KJ 3, OB 1 “ member credit year ” MK 5 KJ 5(2) MK 6 KJ 5(3), (4) MK 7 KJ 5(1), (5) MK 8 KJ 3, OB 1 “ member credit year ” Subpart MZ MZ 1 KD 2AA(3A), KD 2AAAB MZ 2 KD 2(4) PART O Subpart OA OA 1 new OA 2(2), (3) ME 1(1), ME 3(1), ME 10(1), (1A)–(1C), ME 15, ME 17(1), ME 20, ME 21(1), ME 22(1), ME 25, ME 26(2), ME 40, MF 1(1), MF 3(1), MF 6, MF 7(1), MF 11(1), MF 12(1), MG 2(1), MG 3(1), MG 12, MG 13(1), MG 14(1), MG 15(1), MI 2(1), (4), MI 3(1), MI 14, MI 17(1), MI 18(1), MJ 1(1), MJ 3(1), MJ 8, MK 1(1), MK 3(1), MK 9 OA 3 ME 2, ME 3(1), ME 16, ME 17(1), ME 22(1), ME 26, MF 3(1), MF 8, MF 12(1), MG 1, MG 3(1), MG 14(1), MG 15(1), MI 1, MI 3(1), MI 17(1), MI 18(1), MJ 2, MJ 3(1), MK 2, MK 3(1) OA 4 ME 13, ME 28(4), MF 9, MF 11(3), MG 16, MI 19 OA 5 new OA 6 new OA 7 ME 3(2), ME 10(1A)–(1C), (2), ME 17(2), ME 22(2), ME 26(1), MF 3(2), MF 8(1), MF 12(2), MG 3(2), MG 13(3), MI 3(2), MI 15, MJ 3(2), MK 3(2) OA 8 ME 5(3), ME 12(1)(h), ME 13(2), (4), MF 4(5), MF 8(4), MG 15(1), MI 5(3)–(7), MI 18(1)(e), (3), (4), MK 5(3), (4) OA 9 ME 29(1)(a), MF 16(1)(a), MG 17(1)(a), MI 13 OA 10 ME 29(1), MF 16(1), MG 17(1), MI 13 OA 11 MG 17(1) OA 12 MI 13(6) OA 13 ME 29(1) OA 14 ME 29(2)(a), MF 16(2)(a), MG 17(2)(a) OA 15 ME 29(2)(b), MF 16(2)(b), MG 17(2)(b) OA 16 MG 17(2)(b) OA 17 ME 29(2) OA 18 ME 8(1), MG 8(1), MG 10(1), MI 8(1), MK 7(1) Subpart OB OB 1 ME 1 OB 2 ME 1A OB 3 ME 13(1) OB 4 ME 4(1)(a), (1C), (2)(a) OB 5 ME 4(1)(ac), (2)(ac) OB 6 ME 4(1)(ad), (2)(ad) OB 7 ME 4(1)(c), (2)(a) OB 8 ME 4(1)(i), (2)(g) OB 9 ME 4(1)(d), (2)(c) OB 10 ME 4(1)(e), (2)(c) OB 11 ME 4(1)(f), (2)(d) OB 12 ME 4(1)(g), (2)(e) OB 13 ME 4(1)(cb), (2)(bb), ME 9B(1), (2) OB 14 ME 4(1)(cc), (2)(bc) OB 15 ME 4(1)(cd), (2)(bd) OB 16 ME 4(1)(ab), (2)(ab) OB 17 ME 4(1)(j), (2)(h) OB 18 ME 4(1)(da), (2)(ca) OB 19 ME 4(1)(aab), (2)(aab) OB 20 ME 4(1)(ea), (2)(cb) OB 21 ME 4(1)(k), (2)(k) OB 22 ME 4(1)(eb), (ec), (2)(cc) OB 23 ME 4(1)(ed), (2)(cd) OB 24 ME 29, MG 17, MI 13 OB 25 ME 4(1)(h), (2)(f) OB 26 ME 4(1A), (2A) OB 27 ME 4(1B)(a), (2B)(a) OB 28 ME 4(1B)(b), (2B)(b) OB 29 ME 4(1B)(c), (2B)(c) OB 30 ME 5(1)(a), (2)(a) OB 31 ME 5(1)(d), (2)(d) OB 32 ME 5(1)(e), (2)(e) OB 33 ME 5(1)(l), (2)(k) OB 34 ME 5(1)(ea), (2)(ea), (eb) OB 35 ME 5(1)(eb), (2)(ea), (eb) OB 36 ME 5(1)(g), (2)(g) OB 37 ME 5(1)(h), (2)(e) OB 38 ME 5(1)(m), (2)(k) OB 39 ME 5(1)(o), (2)(l), (6), (7) OB 40 ME 5(1)(ia), (2)(ha) OB 41 ME 5(1)(i), (2)(h) OB 42 ME 5(1)(c), (2)(c) OB 43 ME 5(1)(f), (2)(f) OB 44 ME 5(1)(fb), (2)(fb), ME 9B(2)(a)(i) OB 45 ME 41 OB 46 ME 5(1)(ja), (2)(ia) OB 47 ME 5(1)(b), (2)(b), ME 7 OB 48 ME 5(1)(ka), (2)(ja) OB 49 ME 5(1)(ab), (2)(ab) OB 50 ME 5(1)(ac), (2)(ac) OB 51 ME 5(1)(ad), (2)(ac) OB 52 ME 13(3) OB 53 ME 29, MG 17, MI 13 OB 54 ME 5(1)(j), (2)(i) OB 55 ME 6(4)(a) OB 56 ME 5(1)(k), (2)(j) OB 57 ME 5(1A)(a), (2A) OB 58 ME 5(1A)(b), (2A) OB 59 ME 5(1A)(c), (2A) OB 60 ME 1B, ME 6, ME 8(1), (2) OB 61 ME 8(2), (3), ME 14(2) OB 62 ME 6 OB 63 ME 6(1B)–(1D) OB 64 ME 6B OB 65 ME 9(1), (1A), (2) OB 66 ME 9(3) OB 67 ME 9(7)–(9) OB 68 ME 9(5A), (8), (9) OB 69 ME 9(5), (5B), ME 13(6) OB 70 ME 9(6) OB 71 ME 9B OB 72 ME 9C OB 73 ME 30, ME 31 OB 74 ME 32 OB 75 ME 33 OB 76 ME 34 OB 77 ME 30(3), (4) OB 78 ME 35, ME 36 OB 79 ME 37 OB 80 ME 38 OB 81 ME 39 OB 82 ME 35 Subpart OC OC 1 CD 9, LD 9, ME 4(1)(e), (f), MG 2(1), (3), MG 4(1)(a), (b), MG 5(3) OC 2 MG 16(1), (4) OC 3 MG 2(2), (3) OC 4 MG 2(4), (5) OC 5 MG 2(6), (7) OC 6 MG 4(1)(a), (c), (2)(a), (3), MI 10(2) OC 7 MG 4(1)(b), (2)(b) OC 8 MG 4(1)(bb), (2)(bb) OC 9 MG 4(1)(ba), (2)(ba) OC 10 MG 4(1)(bc), (2)(bc) OC 11 MG 4(1)(bd), (2)(bd) OC 12 MG 4(1)(d), (2)(d) OC 13 MG 5(1)(a), (2)(a) OC 14 MG 5(1)(d), (2)(d) OC 15 MG 5(1)(k), (2)(i) OC 16 MG 5(1)(e), (2)(d) OC 17 MG 5(1)(ab), (2)(ab) OC 18 MG 5(1)(c), (2)(c), MG 11 OC 19 MG 5(1)(ca), (2)(ca), MI 6(1) OC 20 MG 5(1)(b), (2)(b), MG 7 OC 21 MG 16(3) OC 22 MG 5(1)(f), (2)(e), MG 8(4) OC 23 MG 5(1)(g), (2)(e), MG 8B, MG 16A(1B) OC 24 MG 5(1)(i), (2)(g), (3), (4) OC 25 MG 5(1)(h), (2)(f) OC 26 MG 5(1)(j), (2)(h) OC 27 MG 6, MG 8(1), (2) OC 28 MG 8(2), (3), MG 16A(1) OC 29 MG 10 OC 30 MG 9(1), (2), (6) OC 31 MG 9(3) OC 32 MG 9(7), (8) OC 33 MG 9(4), (5A) OC 34 MG 9(5), MG 16(6) OC 35 MG 8B(4) “ DWP reference period ” OC 36 MG 8B(4) “ maximum deficit debit ” OC 37 MG 8B(4) “ policyholder DWP ratio ” OC 38 MG 8B(4) “ reduced deficit debit ” OC 39 MG 8B(4) “ shareholder DWP ratio ” Subpart OD OD 1 MI 2(1), (4), MI 4(1)(a), MI 5(1)(a), MI 14(1), NG 9(1)(a) OD 2 MI 2(4), MI 19(1), (5) OD 3 MI 2(1)–(3) OD 4 MI 2(5)–(7) OD 5 MI 4(1)(a), (2)(a) OD 6 MI 4(1)(e), (2)(e), MI 6(1) OD 7 MI 4(1)(c), (2)(c) OD 8 MI 4(1)(b), (2)(b) OD 9 MI 4(1)(d), (2)(d) OD 10 MI 5(1)(a), (2)(a) OD 11 MI 5(1)(i), (2)(h), MI 6(2) OD 12 MI 5(1)(j), (2)(i) OD 13 MI 5(1)(b), (2)(b) OD 14 MI 5(1)(f), (2)(f), (5), (7) OD 15 MI 5(1)(g), (2)(f), (5) OD 16 MI 5(1)(e), (2)(e), (3)–(6) OD 17 MG 8(4), MI 5(1)(c), (2)(c) OD 18 MI 5(1)(d), (2)(d), MI 9 OD 19 MI 5(1)(h), (2)(g) OD 20 MG 8(1), (8), MI 7(2), MI 8(1) OD 21 MG 8(2), (3), (8), MI 8, MI 22(1)–(3) OD 22 MG 10, MI 7(1), MI 8(1) OD 23 MI 10 OD 24 MI 13(7) OD 25 MI 11 Subpart OE OE 1 MF 1(1), MF 11(1) OE 2 MF 1(3), MF 4(1)(a), (3)(a), (5), MF 7(1)(a), MF 9 OE 3 MF 1(1), (2) OE 4 MF 1(4), (5) OE 5 MF 15 OE 6 MF 4(1)(a), (2)(a) OE 7 MF 4(1)(c), (2)(b), MF 5(4)–(7) OE 8 MF 4(1)(c), MF 5(4)–(7) OE 9 MF 4(1)(d), (2)(c) OE 10 MF 4(1)(e), (2)(d), (5), (6) OE 11 MF 4(1)(f), (2)(e) OE 12 MF 4(3)(a), (4)(a) OE 13 MF 4(3)(b), (4)(b), MF 5(1)–(3) OE 14 MF 4(3)(c), (4)(c) OE 15 MF 4(3)(d), (4)(d), (5), (6) OE 16 MF 4(3)(e), (4)(e) OE 17 MF 11(1), (2) OE 18 MF 11(4), (5) OE 19 MF 13(1), (2) OE 20 MF 13(3)(a), MF 14 OE 21 MF 13(3)(b) OE 22 MF 13(3)(c) Subpart OF OF 1 MJ 1(1), MJ 5(1), MJ 6(1) OF 2 MJ 3(1) OF 3 MJ 1(1) OF 4 MJ 5 OF 5 ME 4(1)(da), MJ 6 Subpart OJ OJ 1 ME 15, ME 21, ME 22(1) OJ 2 ME 15, ME 17(1), ME 27(1), (3) OJ 3 ME 14(1), ME 18(1)(a), (2)(a) OJ 4 ME 18(1)(b), (2)(b) OJ 5 ME 18(1)(c), (2)(c) OJ 6 ME 18(1)(bb), (2)(bb) OJ 7 ME 18(1)(bc), (2)(bb) OJ 8 ME 18(3)(a), (4)(a), ME 19(1), (2) OJ 9 ME 18(3)(b), (4)(b), ME 19(3)–(6) OJ 10 ME 27(2) OJ 11 ME 18(3)(c), (4)(c), ME 19A OJ 12 ME 21(1), (2) OJ 13 ME 21(3), (4) OJ 14 ME 23(1)(a), (2)(a), (3), (6)(a) OJ 15 ME 23(1)(b), (2)(b) OJ 16 ME 23(4)(a), (5)(a), ME 24 OJ 17 ME 23(4)(b), (5)(b) OJ 18 ME 23(4)(c), (5)(c) Subpart OK OK 1 MK 1, MK 3 OK 2 MK 4(1)(a), (2)(a) OK 3 MK 4(1)(b), (2)(a) OK 4 MK 4(1)(c), (2)(a) OK 5 MK 4(1)(d), (2)(b) OK 6 MK 4(1)(e), (2)(c) OK 7 MK 4(1)(f), (2)(c) OK 8 MK 4(1)(h), (2)(e) OK 9 MK 4(1)(g), (2)(d) OK 10 MK 5(1)(a), (2)(a) OK 11 MK 5(1)(b), (2)(b) OK 12 MK 5(1)(c), (g), (2)(c) OK 13 MK 5(1)(j), (2)(i) OK 14 MK 5(1)(e), (2)(c) OK 15 MK 5(1)(f), (2)(f) OK 16 MK 5(1)(d), (2)(d), MK 7(5) OK 17 MK 5(1)(h), (2)(g) OK 18 MK 5(1)(i), (2)(h) OK 19 MK 6, MK 7(1) OK 20 MK 7(2)–(4) OK 21 MK 8(1), (2), (6) OK 22 MK 8(3), (4), (6) OK 23 MK 8(5) OK 24 MK 8(5B) Subpart OP OP 1 ME 10, ME 25, MF 7, MG 13, MI 14 OP 2 ME 13, ME 27, MF 9, MG 16, MI 19 OP 3 ME 10(1A), (1B), (1D) OP 4 ME 10(1C) OP 5 ME 12(1) OP 6 ME 14(3) OP 7 ME 11(1)(a), (2)(a) OP 8 ME 11(1)(aa), (2)(aa) OP 9 ME 11(1)(ab), (2)(ab) OP 10 ME 11(1)(b), (2)(b) OP 11 ME 11(1)(c), (2)(a) OP 12 ME 11(1)(d), (2)(c) OP 13 ME 11(1)(e), (2)(c) OP 14 ME 11(1)(f), (2)(a) OP 15 ME 11(1)(eb), (ec), (2)(cb) OP 16 ME 11(1)(ed), (2)(cc) OP 17 ME 11(1)(j), (2)(c) OP 18 ME 11(1)(fb), (2)(fb) OP 19 ME 11(1)(g), (2)(d) OP 20 ME 11(1)(jb), (2)(eb) OP 21 ME 11(1)(k), (2)(d) OP 22 ME 13(2), (3) OP 23 ME 11(1A), (2A) OP 24 ME 11(1)(i), (2)(e) OP 25 ME 11(1B)(a), (2B)(a) OP 26 ME 11(1B)(b), (2B)(b) OP 27 ME 11(1B)(c), (2B)(c) OP 28 ME 12(1)(a), (2)(a) OP 29 ME 12(1)(c), (2)(c) OP 30 ME 12(1)(d), (2)(d) OP 31 ME 12(1)(l), (2)(k) OP 32 ME 12(1)(da), (2)(da) OP 33 ME 12(1)(db), (2)(da) OP 34 ME 12(1)(f), (2)(d) OP 35 ME 12(1)(f), (2)(d) OP 36 ME 12(1)(m), (2)(k) OP 37 ME 12(1)(k), (2)(j) OP 38 ME 12(1)(n), (2)(l), (3), (4) OP 39 ME 12(1)(ab), (2)(ab) OP 40 ME 12(1)(ac), (2)(ac) OP 41 ME 12(1)(ad), (2)(ac) OP 42 ME 12(1)(h), (2)(g), ME 13(2) OP 43 ME 12(1)(e), (2)(e) OP 44 ME 12(1)(b), (2)(b), ME 14(1) OP 45 ME 41 OP 46 ME 12(1)(i), (2)(h) OP 47 ME 12(1)(j), (2)(h) OP 48 ME 12(1A)(a), (2A) OP 49 ME 12(1A)(b), (2A) OP 50 ME 12(1A)(c), (2A) OP 51 MG 13(1) OP 52 MG 2(4), (5) OP 53 MG 13(6), (7) OP 54 MG 16(1) OP 55 MG 16A(2) OP 56 MG 14(1)(a), (2)(a) OP 57 MG 14(1)(c), (2)(a) OP 58 MG 14(1)(b), (2)(a) OP 59 MG 14(1)(e), (2)(c), MG 16(2), (4) OP 60 MG 14(1)(bb), (2)(ab) OP 61 MI 20(2) OP 62 MG 14(1)(f), (2)(d) OP 63 MG 14(1)(d), (2)(b) OP 64 MG 15(1)(a), (2)(a) OP 65 MG 15(1)(ab), (2)(ab) OP 66 MG 15(1)(d), (2)(d) OP 67 MG 15(1)(l), (2)(j) OP 68 MG 15(1)(e), (2)(d) OP 69 MG 15(1)(c), (2)(c) OP 70 MI 20(1) OP 71 MG 15(1)(k), (2)(i), MG 16(5) OP 72 MG 15(1)(f), (2)(e) OP 73 MG 15(1)(i), (2)(g) OP 74 MG 15(1)(b), (2)(b) OP 75 MG 15(1)(g), (2)(e) OP 76 MG 15(1)(h), (2)(f) OP 77 MG 15(1)(j), (2)(h) OP 78 MI 14, MI 16 OP 79 MI 19(1), (2) OP 80 MI 22(1) OP 81 MI 17(1)(a), (2)(a) OP 82 MI 17(1)(b), (2)(b) OP 83 MI 17(1)(c), (2)(c) OP 84 MI 17(1)(e), (2)(e), MI 19(3), (4) OP 85 MI 17(1)(f), (2)(f), MI 20(1) OP 86 MI 17(1)(d), (2)(d) OP 87 MI 18(1)(a), (2)(a) OP 88 MI 18(1)(g), (2)(g), MI 20(2) OP 89 MI 18(1)(b), (2)(b) OP 90 MI 19(5) OP 91 MI 18(1)(e), (2)(e), (3), (4) OP 92 MI 18(1)(c), (2)(c) OP 93 MI 18(1)(d), (2)(d) OP 94 MI 18(1)(f), (2)(f) OP 95 MI 21 OP 96 MI 22(4) OP 97 MF 7(1), (2) OP 98 MF 7(3), (4) OP 99 MF 9 OP 100 MF 8(2)(a), (3)(a) OP 101 MF 8(2)(c), (3)(b), MF 10(4)–(6) OP 102 MF 8(2)(c), (3)(b), MF 10(4), (5), (6) OP 103 MF 8(2)(d), (3)(c) OP 104 MF 8(2)(e), (3)(d) OP 105 MF 8(4)(a), (5)(a) OP 106 MF 8(4)(b), (5)(b), MF 10(1) OP 107 MF 8(4)(c), (5)(c) OP 108 MF 8(4)(d), (5)(d) OP 109 ME 25 OP 110 ME 26(2)(a), (3)(a) OP 111 ME 26(2)(b), (3)(b) OP 112 ME 26(2)(c), (3)(c), ME 27(1), (3) OP 113 ME 26(2)(d), (3)(d) OP 114 ME 26(2)(e), (3)(d) OP 115 ME 26(4)(a), (5)(a), ME 28(1), (2) OP 116 ME 26(4)(b), (5)(b), ME 28(3), (4) Subpart OZ OZ 1 ME 4(1)(a)(viii) OZ 2 ME 5(1)(e)(i) OZ 3 ME 5(1)(n) OZ 4 ME 5(4), MG 5(4) OZ 5 MJ 1(2), MJ 4 OZ 6 MJ 7 PART R Subpart RA RA 1 new RA 2 MB 12, NC 2(1), ND 1W(2), NE 7(2), NF 13, NG 17(2), NH 3(7) RA 3 BC 9, MC 1 RA 4 BB 2(3), MB 4 RA 5 BE 1(1), (4), (5), NC 15, ND 1, NE 3 RA 6 NF 4, NG 11, NH 3 RA 7 MH 1 RA 8 NC 16, NE 2A(1), (2), NF 3, NG 12 RA 9 NC 19, NE 6, NF 12, NG 15 RA 10 NC 5(2), NC 16, NC 20(1), ND 1, ND 1W(2), NE 5, NF 3, NF 4, NF 13, NG 12, NG 13 RA 11 NF 6(1), NG 16A(1) RA 12 NF 6(2)–(4), NF 7(1), (2), NG 16A(2), (3) RA 13 MC 1 RA 14 MB 8(1), (2) RA 15 NC 15, ND 9(2), (3), ND 10, ND 13, ND 14, NE 4, NF 4, NG 11, NH 3 RA 16 NF 4(5), NG 11(4) RA 17 NF 4(6) RA 18 NF 4(6B), NG 11(4B) RA 19 NBA 7, ND 10(4)(a), NF 7, NG 16, NH 4 RA 20 NC 15(7), ND 13(8), ND 14(8), NH 4(8) RA 21 NC 21, ND 1F RA 22 NC 20 RA 23 NE 7, NG 17(1) Subpart RB RB 1 MC 1 RB 2 BC 1 RB 3 BC 7, NG 3 RB 4 MD 1(3), (3A) Subpart RC RC 1 MB 1 RC 2 OB 1 “ provisional tax rules ” RC 3 MB 2, OB 1 “ provisional tax rules ” RC 4 MB 3 RC 5 MB 4 RC 6 MB 5 RC 7 MB 6 RC 8 MB 7 RC 9 MB 8 RC 10 MB 9 RC 11 MB 10 RC 12 MB 12 RC 13 MB 13 RC 14 MB 14 RC 15 MB 16 RC 16 MB 15(1)–(4), (11) RC 17 MB 15(5)–(10) RC 18 MB 17 RC 19 MB 18 RC 20 MB 19 RC 21 MB 20 RC 22 MB 21 RC 23 MB 22 RC 24 MB 23 RC 25 MB 24 RC 26 MB 25 RC 27 MB 27 RC 28 MB 29 RC 29 MB 30 RC 30 MB 31 RC 31 MB 32 RC 32 MB 33 RC 33 MB 34 RC 34 MB 35 RC 35 MB 37 RC 36 MB 38 RC 37 MBB 2(1)(a), (d) RC 38 MBB 2(1)(b), (c), (2)–(4) RC 39 MBB 3 RC 40 MBB 4 Subpart RD RD 1 new RD 2 NC 15(4), OB 1 “ PAYE rules ” RD 3 NC 1(2), OB 2 RD 4 NC 15(1), NC 16 RD 5 OB 1 “ salary or wages ” RD 6 NC 4 RD 7 OB 1 “ extra pay ” RD 8 NC 21(f)–(h), Income Tax (Withholding Payments) Regulations 1979, regulations 2, 4, 6–8 RD 9 NC 6(1A), (3) RD 10 NC 6, NC 8(1A), Income Tax (Withholding Payments) Regulations 1979, regulation 3 RD 11 NC 6(1C), (1D), NC 13 RD 12 NC 10 RD 13 NC 11 RD 14 NC 12 RD 15 NC 2(2)–(4) RD 16 NC 2(1) RD 17 NC 2(5) RD 18 NC 7(2) RD 19 Income Tax (Withholding Payments) Regulations 1979, regulations 10, 11 RD 20 Income Tax (Withholding Payments) Regulations 1979, regulation 12 RD 21 NC 5 RD 22 NC 15(1), (5), (6) RD 23 NC 18 RD 24 NC 18(1), Income Tax (Withholding Payments) Regulations 1979, regulation 5(3) RD 25 OB 1 “ FBT rules ” RD 26 ND 1(1)–(3) RD 27 ND 1A(1), ND 1L RD 28 ND 1A(1)–(1D) RD 29 ND 1A(2)–(6) RD 30 ND 1AB RD 31 ND 1B(1)–(6) RD 32 ND 1B(7) RD 33 ND 1C RD 34 ND 1D, ND 1G RD 35 ND 1DB RD 36 ND 1E RD 37 ND 1H RD 38 ND 1I RD 39 ND 1IB, ND 8B RD 40 ND 1J RD 41 ND 1K RD 42 ND 1N RD 43 ND 1O RD 44 ND 1P(2) RD 45 ND 1Q RD 46 ND 1R RD 47 ND 3(1), (1A) RD 48 ND 3(2) RD 49 ND 3(4)–(7), ND 4, ND 16 RD 50 ND 5(3)–(6) RD 51 ND 5(1), (2), ND 7, ND 7A RD 52 ND 5A RD 53 ND 6 RD 54 GC 15(3), (4) , ND 1S RD 55 ND 1T RD 56 ND 1U RD 57 ND 1V RD 58 ND 1(2)(b), (4), ND 2(2) RD 59 ND 1(2)(a), ND 10(1), ND 2(1)–(4) RD 60 ND 1(2)(c), (5), ND 14, ND 15(7), (8) RD 61 ND 1(2)(c), (4), (5), ND 13 RD 62 ND 2(4), ND 14(2B), ND 15 RD 63 ND 8 RD 64 NE 1, OB 1 “ SSCWT rules ” RD 65 NE 2(2), NE 3, NE 3B, NE 6, OB 1 “ employer’s superannuation contribution ” , “ specified superannuation contribution ” RD 66 OB 1 “ complying fund rules ” RD 67 NE 2 RD 68 NE 2A(1), (2) RD 69 NE 2B RD 70 NE 5 RD 71 NE 6 RD 72 NEA 1 Subpart RE RE 1 OB 1 “ RWT rules ” RE 2 NF 1(2), (4), (5) RE 3 NF 2(1A), (1AB) RE 4 NF 2(3), (4) RE 5 NF 2(7) RE 6 NF 2(8) RE 7 NF 3(1), (2) RE 8 NF 3(1) RE 9 NF 3(3)–(5) RE 10 NF 2(5) RE 11 NF 2B RE 12 NF 2(1)(a) RE 13 NF 2(1)(b) RE 14 NF 2(1)(c), (2) RE 15 NF 2(1)(d) RE 16 NF 2(1)(e), (f) RE 17 NF 2(1)(g) RE 18 NF 2(1B) RE 19 NF 2A(1), (3), NF 2D(1), (3) RE 20 NF 4(1), (2) RE 21 NF 4(1)–(5), (7), (8) RE 22 NF 5 RE 23 NF 8(1) RE 24 NF 8A(1) RE 25 NF 8B RE 26 NF 4(9) RE 27 NF 9(1), NF 11(1), (2) RE 28 NF 4(6) RE 29 NF 2(7) RE 30 NF 10 Subpart RF RF 1 OB 1 “ NRWT rules ” RF 2 NG 1(2)–(4), NG 3, NG 4 RF 3 NG 8(1) RF 4 NG 8(2), (3) RF 5 NF 2(6) RF 6 NG 13 RF 7 NG 2(1)(c) RF 8 NG 2(1)(a) RF 9 NG 2(3), (4), OB 1 “ fully conduit tax relief credited ” RF 10 NG 2(1)(b)(ii), NG 9 RF 11 NG 14 RF 12 NG 2(1)(b)(i), (ib), (iii) RF 12B NG 2(1)(ab) RF 12C NG 2(1)(b)(iii) RF 13 NG 11(1)–(3) RF 14 NG 2(2) RF 15 NG 10 Subpart RG RG 1 OB 1 “ dividend withholding payment rules ” RG 2 NH 1(2) RG 3 NH 1(1), NH 3(1) RG 4 NH 2(1) RG 5 NH 2(2), (3) RG 6 NH 3(2)–(4) RG 7 NH 7 Subpart RM RM 1 new RM 2 MD 1(1) RM 3 NH 4(1) RM 4 MD 1(2) RM 5 MD 1(1A) RM 6 MD 1(2B), NH 3(7) RM 7 NBA 7 RM 8 MD 1(4)(b), (c), NF 7(1), (2), (5), NG 16(1), (1A) RM 9 ND 10(4)(a) RM 10 MD 1(3), (3A), MD 1(4) RM 11 MB 11 RM 12 MB 36 RM 13 MD 2(1), (1A) RM 14 MD 2(2) RM 15 MD 2(3), (4) RM 16 MD 2(5), (5A) RM 17 MD 2(6) RM 18 NH 4(2), (3) RM 19 NH 4(4)(a) RM 20 NH 4(4)(b) RM 21 NH 4(5), (6) RM 22 MD 2B(1), (1B) RM 23 MD 2B(2) RM 24 MD 2B(3) RM 25 MD 2B(4), (4B) RM 26 MD 2B(5) RM 27 MD 2B(6) RM 28 MD 3(1) RM 29 MD 3(2) RM 30 MD 3(3) RM 31 MD 3(4) RM 32 MD 2(7) RM 33 MD 2A Subpart RP RP 1 MBA 1 RP 2 NBA 1, NBA 8, NBB 7(3) RP 3 NBB 3 RP 4 NBB 1, NBB 6 RP 5 NBB 5(4), (5) RP 6 NBA 6 RP 7 NBA 4(2), (3) RP 8 NBA 4(1B) RP 9 NBA 4(1)(a) RP 10 NBA 4(1)(b)(i), (ii) RP 11 NBA 4(1)(b)(iii) RP 12 NBA 4(4) RP 13 NBA 5(1), (2) RP 14 NBA 5(1) RP 15 NBA 5(1B) RP 16 NBA 5 RP 17 MBA 2 RP 18 MBA 3, MBA 4(3), MBA 5(1)–(4) RP 19 MBA 6(1)–(3) RP 20 MBA 6(4)–(9) RP 21 MBA 7 Subpart RZ RZ 1 MZ 8 RZ 2 MZ 9 RZ 3 MZ 10 RZ 4 MZ 11 RZ 5 MZ 12 RZ 6 MD 2(5)(a)(ii), MD 3(4)(a) RZ 7 IZ 3 RZ 8 IZ 1, IZ 2, IZ 4 RZ 9 IZ 6 RZ 10 IZ 5 PART Y Subpart YA YA 1 “ association ” HF 1(9) “ association ” YA 1 “ business ” (b) OC 1(2)(c), OC 3(b) YA 1 “ charitable purpose ” OB 3A YA 1 “ company ” (d), (e) OC 1(2)(a), OC 3(a) YA 1 “ cost ” ND 1P(1) YA 1 “ CTR company ” MI 16 YA 1 “ grey list company ” EX 24 YA 1 “ identical goods ” ND 1M YA 1 “ member ” HF 1(9) “ member ” YA 1 “ minor ” HH 3F(2) YA 1 “ policyholder loss ” II 2 YA 1 “ price ” ND 1P(1) YA 2 HG 12(2), IZ 7, MB 12, ME 9(6), MI 10(5), MI 21(5), MK 8(6), NC 20(1), ND 1W(2), NE 7(2), NF 13, NG 17(2), NH 3(7), OB 6 YA 3 OB 6(2), (3) Subpart YB YB 1 new YB 2 OD 7(1)(a), (2), (3), OD 8(1)(a), (2), (3)(a)(i), (3A), (4)(a)(i), (6) YB 3 OD 8(3)(a)(ii), (3A) YB 4 OD 8(3)(c), (3A) YB 5 OD 7(1)(b), (2), OD 8(4)(b)(i) YB 6 OD 8(4)(b) YB 7 OD 8(3)(b) YB 8 OD 8(1)(b), (2)(b), (c) YB 9 OB 1 “ relative ” , OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c) YB 10 OB 1 “ relative ” , OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c) YB 11 OB 1 “ relative ” , OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c) YB 12 OB 1 “ relative ” , OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c) YB 13 OD 8(1)(g), (3)(g) YB 14 OD 8(1)(f), (3)(h) YB 15 OD 8(3)(i) YB 16 OD 7(1)(d)(i), OD 8(1)(d), (3)(e), (4)(d) YB 17 OD 7(1)(d)(ii), OD 8(1)(e), (3)(f), (4)(e) YB 18 OD 8(3)(j) YB 19 OD 8(1)(h) YB 20 OD 8(1), (3), (4) YB 21 HH 1(1) , OD 9 Subpart YC YC 1 OD 1 YC 2 OD 3(1), (2) YC 3 OD 4(1), (2) YC 4 OD 3(3)(d) , OD 4(3)(d), (4) YC 5 OD 3(3)(a), OD 4(3)(a) YC 6 OD 3(3)(c), OD 4(3)(c) YC 7 OD 5(1) YC 8 OD 5(2) YC 9 OD 5(3), (4) YC 10 OD 5(5) YC 11 OD 5(6) YC 12 OD 5(5A)–(5C) YC 13 OD 5(6A)–(6F) YC 14 OD 5(7) YC 15 OD 5(8) YC 16 OD 5(9) YC 17 OD 5A YC 18 OD 5AA YC 19 OD 5B YC 20 OD 6 Subpart YD YD 1 OE 1 YD 2 GC 9(6), OE 2(1), (1B) YD 3 OE 2(2)–(6) YD 4 FB 2(2) YD 5 FB 2(1A) YD 6 FC 18, FC 19 YD 7 FC 21 YD 8 FC 13, FC 14(1) YD 9 OE 8 YD 10 OE 7(1), (2) YD 11 OE 7(3)–(5) Subpart YE YE 1 OF 1 Subpart YF YF 1 new Subpart YZ YZ 1 OE 4(1A) PART Z ZA 1 YA 1 ZA 2 YA 2 ZA 3 YA 3 ZA 4 YA 4 ZA 5 YA 5 ZA 6 YA 6 Schedules Schedule 1 schedule 1, schedule 14, schedule 2 part B Schedule 2 schedule 19 Schedule 3 schedule 13 Schedule 4 Income Tax (Withholding Payments) Regulations 1979 , schedule Schedule 5 GC 16, schedule 2 part A Schedule 10 schedule 10 Schedule 11 schedule 11B Schedule 12 schedule 11 Schedule 13 schedule 16 Schedule 14 schedule 17 Schedule 17 schedule 8 Schedule 18 schedule 9 Schedule 19 schedule 6B Schedule 20 schedule 7 Schedule 24 schedule 3 Schedule 25 schedule 4 Schedule 26 schedule 5 Schedule 27 schedule 6 Schedule 31 schedule 12 Schedule 32 KC 5(1)(ae)–(cp) Schedule 36 schedule 18 Schedule 37 schedule 15 Schedule 48 schedule 20 Schedule 49 schedule 21 Schedule 50 schedule 22 Schedule 51 schedule 22A Schedule 52 schedule 23 Schedule 52 Part B: amended, on 1 April 2008, by section 593(14) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(15) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(16) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(17) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(18) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(19) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(20) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(21)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(21)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(22) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(23) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(24) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(25) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Schedule 52 Part B: amended, on 1 April 2008, by section 593(26) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Part C New TAA provisions New section in TAA 1994 From section in ITA 2004 (unless otherwise stated) TAA 15C NBA 1, NBB 3 TAA 15D NBA 2(1)(a)–(c), (2), (3) TAA 15E NBA 2(4) TAA 15F NBA 2(1)(c) TAA 15G NBB 2 TAA 15H NBB 4(1) TAA 15I NBB 4(2)–(5) TAA 15J NBA 3, NBA 8, NBB 7(1), (2) TAA 15K NBA 5(3) TAA 15L NBA 5(4) TAA 15M NBB 3(2), NBB 5(1), (3) TAA 15N MBA 3(1) TAA 15O MBA 4(5), (6) TAA 15P MBA 4(1), (2), (4) TAA 15Q MBA 3(1)(d) TAA 15R MBA 3 TAA 15S MBA 8 TAA 15T NF 2AA TAA 24B NC 8(1), (1AA) TAA 24C NC 8(1) proviso TAA 24D NC 8(9A) TAA 24E NC 8(12) TAA 24F NC 14 TAA 24G NC 12A TAA 24H NC 8(7), NC 9 TAA 24I NC 8(2)–(4), (11), NC 8A TAA 24J NC 15(1), (2), (2B) TAA 24K NF 8(2)–(4), NF 8A(2)–(3) TAA 24L NC 7(1) TAA 24M Income Tax (Withholding Payments) Regulations 1979, reg 5 TAA 24N Income Tax (Withholding Payments) Regulations 1979, reg 6A TAA 24O Income Tax (Withholding Payments) Regulations 1979, reg 12A TAA 24P NC 7(3), NC 8(10), NC 15(3) TAA 32E NF 9(1)–(3) TAA 32F NF 9(8), (10) TAA 32G NF 9(6), (7), (9)–(11) TAA 32H NF 9(4), (5) TAA 32I NF 9(12)–(14) TAA 32J NF 10(1)(a), (d), (3) TAA 32K NF 11(1) TAA 32L NF 11(2)–(9) TAA 32M(1) NG 5 TAA 32M(2) NG 6 TAA 32M(3)–(5) NG 7 TAA 32N NH 2(4), NH 3(6) TAA 46B ND 2(3), ND 9, ND 10(2)–(5), ND 11, ND 12 TAA 46C ND 13(5), (6), ND 14(5), (6) TAA 46D ND 15(7), (8) TAA 46E ND 1(6) TAA 71B NH 4(5)(b), (c) TAA 78B LC 13(1) TAA 78C LC 13(2) TAA 78D LB 2(4), LD 3(4), LD 3A(5), LD 8(3), LD 9(4) TAA 78E LF 6(4) TAA 78F LF 6(6) TAA 80KA KD 5(1B)–(1C) TAA 80KB KD 5(2)–(2AB) TAA 80KC KD 5(3), (3A) TAA 80KD KD 5(4), (5)(a) TAA 80KE KD 5(11) TAA 80KF KD 5(2A), (5)(b), (7) TAA 80KG KD 5(9) TAA 80KH KD 5(10), (12) TAA 80KI KD 7(1) TAA 80KJ KD 7(3) TAA 80KK KD 7(2B), (2C) TAA 80KL KD 7(4) TAA 80KM KD 7(2), (2A) TAA 80KN KD 6(1) TAA 80KO KD 6(1A) TAA 80KP KD 6(1B) TAA 80KQ KD 6(1C) TAA 80KR KD 6(1D) TAA 80KS KD 6(2), (3) TAA 80KT KD 6(4) TAA 80KU KD 7(3A), (3B), (3C) TAA 80KV KD 4(5) TAA 80KW KD 7A TAA 90AF GC 22(3), (7), (8) TAA 90AG GC 27A(4), (7)–(9) TAA 92AB HG 8 TAA 93B HH 7 TAA 93C LC 4(1C) TAA 104B ME 20, ME 40, MF 6, MG 12, MI 12, MJ 8, MK 9 TAA 120OE(1)–(3) MBA 5(5), (6) TAA 120OE(4)–(5) MBA 9 TAA 165B NG 16(5) TAA 166B HK 18 TAA 225AA OC 4 TAA 225B LC 1A(1), (2)