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CU 14: Recovery of reinvestment profit on disposal of mining shares
or “Old rule for getting money back when selling mining shares no longer applies”
You could also call this:

“Removed tax rule about unused mining reinvestment profits”

This section of the law, called ‘Recovery of reinvestment profit not used for mining purposes’, used to be part of the Income Tax Act 2007. However, it no longer applies. The government removed this rule on 1 April 2014, which means it doesn’t affect your taxes from the 2014-2015 tax year onwards.

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Next up: CU 16: Recovery of reinvestment profit on repayment of loans

or “This rule about getting money back when loans are repaid no longer applies”
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Part C Income
Income from mineral mining: Definitions

CU 15Recovery of reinvestment profit not used for mining purposes (Repealed)

    Notes
    • Section CU 15: repealed, on (applying for the 2014–15 and later income years), by section 14(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).