Part L
Tax credits and other credits
Tax credits for imputation credits
LE 7Credit transfer notices
This section applies in relation to a tax credit when a share supplier is given a credit transfer notice under section 30C of the Tax Administration Act 1994 by a share user under a share-lending arrangement.
The person’s credit is limited to the amount shown in the credit transfer notice.
Compare
- 2004 No 35 s LB 2(1C)