Plain language law
New Zealand law explained for everyone
Schedule 25: Foreign investment funds
or “Rules about overseas investments that are considered foreign investment funds”
or “Rules about overseas investments that are considered foreign investment funds”
You could also call this:
“List of places with very low taxes (no longer used)”
This schedule is part of the Income Tax Act 2007. It is titled “Low tax jurisdictions or territories”.
The schedule has been repealed, which means it is no longer in effect. This means that the information it used to contain is no longer part of the current law.
When a part of a law is repealed, it is removed from the active legislation. This can happen when the information is no longer needed or when the law has changed.
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Next up: Schedule 27: Countries and types of income with unrecognised tax
or “Countries and income types where tax isn't recognised”