Income Tax Act 2007

Tax credits and other credits - Underlying foreign tax credits (UFTC)

LL 1: What this subpart does

You could also call this:

“This section explains that subpart LL is no longer part of the Income Tax Act”

This part of the law used to explain what subpart LL of the Income Tax Act 2007 did. However, this section has been removed from the law. It was taken out on 30 June 2009. This means that this section no longer applies and you can’t use it anymore.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1518190.

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LL 2: Tax credits for underlying foreign tax, or

“Explanation of previous rules for tax credits on foreign taxes that no longer apply”

Part L Tax credits and other credits
Underlying foreign tax credits (UFTC)

LL 1What this subpart does (Repealed)

    Notes
    • Section LL 1: repealed (with effect on 30 June 2009), on , by section 343(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).