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YD 8B: Apportionment of life insurance premiums derived by Lloyd’s of London
or “How New Zealand taxes Lloyd's of London on life insurance premiums”
You could also call this:

“Old rules about where CTR company shareholders live no longer apply”

The law used to have a section about where shareholders of CTR companies live. This section was called ‘Residence of CTR company shareholders’. However, this part of the law was removed on 7 May 2012. It no longer applies to income years that started on or after 1 July 2011. The government took this section out of the Income Tax Act 2007 when they made changes to laws about international investments.

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Next up: YD 10: Meaning of CTR holding company

or “Definition of CTR holding company removed from law”
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Part Y Definitions and related matters
Residence and source in New Zealand

YD 9Residence of CTR company shareholders (Repealed)

    Notes
    • Section YD 9: repealed (with effect on 1 July 2011 and applying for income years beginning on or after that date), on , by section 136(2) of the Taxation (International Investment and Remedial Matters) Act 2012 (2012 No 34).