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Income Tax Act 2007

Memorandum accounts - Memorandum accounts of consolidated groups - Policyholder credits of consolidated groups

OP 112: Consolidated PCA group company’s credit

You could also call this:

“Removed rule about company credits in policyholder account groups”

This section of the law has been removed. It used to talk about a company’s credit in a consolidated policyholder credit account group, but it no longer applies. The government took this part out of the law on 1 July 2010.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519697.

Topics:
Money and consumer rights > Taxes
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“This section about tax account transfers has been removed from the law”

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OP 113: Consolidated PCA maximum deficit debit in FDP account, or

“Maximum deficit in consolidated group's foreign dividend payment account (no longer applicable)”

Part O Memorandum accounts
Memorandum accounts of consolidated groups: Policyholder credits of consolidated groups

OP 112Consolidated PCA group company’s credit (Repealed)

    Notes
    • Section OP 112: repealed, on , by section 483(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).