Statute
Section YB 10 — Income Tax Act 2007: Who is a settlor?
Text of the provision Official document
YB 10 Who is a settlor? For the purposes of sections YB 7 to YB 9 , settlor has the meaning set out in section HC 27 (Who is a settlor?) but does not include a person who provides services to a trust for less than market value. Defined in this Act: settlor Section YB 10: substituted, on 1 April 2010, by section 563(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Official source: legislation.govt.nz
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