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52Comparative tables of old and rewritten provisions Empowered by s ZA 6

Part AIncome Tax Act 2004 and other legislation and regulations: corresponding provisions in Income Tax Act 2007 or Tax Administration Act 1994

Notes

  • The letters TAA indicate that the provision referred to appears in the Tax Administration Act 1994.
    1. Provisions shown as omitted have been omitted because they are spent or redundant.

        1. This is a very large table having 2 columns. The first row on each page is the headings for the columns. The headings for both columns have 2 lines of text. Some entries in the first column are headings and there are no corresponding entries in the second column.
        Provision in Income Tax Act 2004 (unless otherwise stated) Corresponding provision in Income Tax Act 2007 or Tax Administration Act 1994
        A 1 A 1
        A2 A 2
        PART A
        AA 1 AA 1
        AA 2 AA 2
        AA 3(1) omitted
        AA 3(2) AA 3
        PART B
        Subpart BA
        BA 1 BA 1
        Subpart BB
        BB 1 BB 1
        BB 2 BB 2
        BB 2(3) RA 4
        BB 3 BB 3
        Subpart BC
        BC 1 BC 1, RB 2
        BC 2 BC 2
        BC 3 BC 3
        BC 4 BC 4
        BC 4(4) IA 2(1), (2), IA 3(2)(a), (4)
        BC 5 BC 5
        BC 6(1) BC 6(1)
        BC 6(2)–(4) omitted
        BC 6(5) BC 6(2)
        BC 7 BC 7, RB 3
        BC 8(1) LA 7
        BC 8(2) LA 4
        BC 9 BC 8, LA 2, LA 3, LA 5, LA 10, RA 3
        BC 9(1) LA 4, LA 9
        BC 10 LA 4, LA 5
        Subpart BD
        BD 1 BD 1
        BD 2 BD 2
        BD 3 BD 3
        BD 4 BD 4
        Subpart BE
        BE 1 BE 1
        BE 1(1), (4), (5) RA 5
        BE 1(2), (3), (6) RA 6
        Subpart BF
        BF 1 BF 1
        Subpart BG
        BG 1 BG 1
        Subpart BH
        BH 1 BH 1
        PART C
        Subpart CA
        CA 1 CA 1
        CA 2 CA 2
        Subpart CB
        CB 1 CB 1
        CB 2 CB 3
        CB 3 CB 4
        CB 4 CB 5
        CB 4B CB 26
        CB 5 CB 6
        CB 6 CB 7
        CB 6B CB 8
        CB 7 CB 9
        CB 8 CB 10
        CB 9 CB 11
        CB 10 CB 12
        CB 11 CB 13
        CB 12 CB 14
        CB 13 CB 15
        CB 14 CB 16
        CB 15 CB 17
        CB 16 CB 18
        CB 17 CB 19
        CB 18 CB 20
        CB 19 CB 21
        CB 20 CB 22
        CB 21 CB 23
        CB 22 CB 24
        CB 23 CB 25
        CB 24 CB 27
        CB 24B CB 28
        CB 25 CB 29
        CB 26 CB 30
        CB 27 CB 31
        CB 28 CB 32
        Subpart CC
        CC 1 CC 1
        CC 2 CC 2
        CC 3 CC 3
        CC 4 CC 4
        CC 5 CC 5
        CC 6 CC 6
        CC 7 CC 7
        CC 8 CC 8
        CC 9 CC 9
        CC 10 CC 10
        Subpart CD
        CD 1 CD 1
        CD 1B CD 2
        CD 2 CD 3
        CD 3 CD 4
        CD 4 CD 5
        CD 5 CD 6
        CD 6 CD 7
        CD 7 CD 8
        CD 7B CD 9
        CD 7C CD 10
        CD 8 CD 13
        CD 9 CD 15, OC 1(5)
        CD 10 CD 16
        CD 10B CD 17
        CD 10C CD 18
        CD 11 CD 19
        CD 12 CD 20
        CD 13 CD 21
        CD 14 CD 22
        CD 15 CD 23
        CD 16 CD 24
        CD 17 CD 25
        CD 18 CD 26
        CD 19 CD 27
        CD 20 CD 28
        CD 21 CD 29
        CD 21B CD 30
        CD 22 CD 31
        CD 23 CD 32
        CD 24 CD 33
        CD 24B CD 34
        CD 25 CD 35
        CD 26 CD 36
        CD 27 CD 38
        CD 28 CD 39
        CD 29 CD 40
        CD 30 CD 41
        CD 31 CD 42
        CD 32 CD 43
        CD 33 CD 44
        CD 34 CD 45
        CD 35 CD 46
        CD 36 CD 47
        CD 37 CD 48
        CD 38 CD 49
        CD 39 CD 50
        CD 40 CD 51
        CD 41 CD 52
        CD 42 CD 53
        CD 43 CD 54
        Subpart CE
        CE 1 CE 1
        CE 2 CE 2
        CE 3 CE 3
        CE 4 CE 4
        CE 5 CE 5
        CE 6 CE 6
        CE 7 CE 7
        CE 8 CE 8
        CE 9 CE 9
        CE 10 CE 10
        CE 11 CE 11
        CE 12 CE 12
        Subpart CF
        CF 1 CF 1
        CF 2 CF 2
        Subpart CG
        CG 1 CG 1
        CG 2 CG 2
        CG 3 CG 3
        CG 4 CG 4
        CG 5 CG 5
        CG 6 CG 6
        Subpart CH
        CH 1 CH 1
        CH 2 CH 2
        CH 3 CH 3
        CH 4 CH 4
        CH 5 CH 5
        Subpart CP
        CP 1 CP 1
        Subpart CQ
        CQ 1 CQ 1
        CQ 2 CQ 2
        CQ 3 CQ 3
        CQ 4 CQ 4
        CQ 5 CQ 5
        CQ 6 CQ 6
        Subpart CR
        CR 1 CR 1
        CR 2 CR 2
        Subpart CS
        CS 1 CS 1
        CS 2 CS 2
        CS 3 CS 3
        CS 4 CS 4
        CS 5 CS 5
        CS 6 CS 6
        CS 7 CS 7
        CS 8 CS 8
        CS 9 CS 9
        CS 10 CS 10
        CS 11 CS 11
        CS 12 CS 12
        CS 13 CS 13
        CS 14 CS 14
        CS 15 CS 15
        CS 16 CS 16
        CS 17 CS 17
        Subpart CT
        CT 1 CT 1
        CT 2 CT 2
        CT 3 CT 3
        CT 4 CT 4
        CT 5 CT 5
        CT 6 CT 6
        CT 7 CT 7
        Subpart CU
        CU 1 CU 1
        CU 2 CU 2
        CU 3 CU 3
        CU 4 CU 4
        CU 5 CU 5
        CU 6 CU 6
        CU 7 CU 7
        CU 8 CU 8
        CU 9 CU 9
        CU 10 CU 10
        CU 11 CU 11
        CU 12 CU 12
        CU 13 CU 13
        CU 14 CU 14
        CU 15 CU 15
        CU 16 CU 16
        CU 17 CU 17
        CU 18 CU 18
        CU 19 CU 19
        CU 20 CU 20
        CU 21 CU 21
        CU 22 CU 22
        CU 23 CU 23
        CU 24 CU 24
        CU 25 CU 25
        CU 26 CU 26
        CU 27 CU 27
        CU 28 CU 28
        CU 29 CU 29
        Subpart CV
        CV 1 CV 1
        CV 2 CV 6
        CV 3 CV 7
        CV 4 CV 8
        Subpart CW
        CW 1 CW 1
        CW 2 CW 2
        CW 3 CW 3
        CW 4 CW 4
        CW 5 CW 5
        CW 6 CW 6
        CW 7 CW 7
        CW 8 CW 8
        CW 9 CW 9
        CW 10 CW 10
        CW 11 CW 11
        CW 11B CW 12
        CW 11C CW 13
        CW 12 CW 16
        CW 13 CW 17
        CW 14 CW 18
        CW 15 CW 19
        CW 16 CW 20
        CW 17 CW 21
        CW 18 CW 22
        CW 19 CW 23
        CW 20 CW 24
        CW 21 CW 25
        CW 22 CW 26
        CW 22B CW 27
        CW 23 CW 28
        CW 23B CW 29
        CW 24 CW 30
        CW 25 CW 31
        CW 26 CW 32
        CW 27 CW 33
        CW 28 CW 34
        CW 28B CW 35
        CW 29 CW 36
        CW 30 CW 37
        CW 31 CW 38
        CW 32 CW 39
        CW 33 CW 40
        CW 34 CW 41
        CW 35 CW 42
        CW 36 CW 43
        CW 37 CW 44
        CW 38 CW 45
        CW 39 CW 46
        CW 40 CW 47
        CW 40B CW 48
        CW 41 CW 49
        CW 42 CW 50
        CW 43 CW 51
        CW 44 CW 52
        CW 45 CW 56
        CW 45B CW 57
        CW 46 CW 58
        CW 47 CW 59
        CW 48 CW 60
        CW 49 CW 61
        CW 49B CW 62
        CW 50 CW 64
        CW 51 omitted
        Subpart CX
        CX 1 CX 1
        CX 1B CX 50
        CX 2 CX 2
        CX 3 CX 3
        CX 4 CX 4
        CX 5 CX 5
        CX 6 CX 6
        CX 6B CX 7
        CX 7 CX 8
        CX 8 CX 9
        CX 9 CX 10
        CX 10 CX 11
        CX 11 CX 12
        CX 12 CX 13
        CX 13 CX 14
        CX 14 CX 15
        CX 15 CX 16
        CX 16 CX 17
        CX 17 CX 19
        CX 18 CX 20
        CX 18B CX 21
        CX 19 CX 22
        CX 20 CX 23
        CX 20B CX 24
        CX 21 CX 25
        CX 22 CX 26
        CX 23 CX 27
        CX 24 CX 28
        CX 25 CX 29
        CX 26 CX 30
        CX 26B CX 31
        CX 27 CX 32
        CX 27B CX 33
        CX 28 CX 34
        CX 29 CX 35
        CX 30 CX 36
        CX 31 CX 37
        CX 32 CX 38
        CX 33 CX 39
        CX 34 CX 40
        CX 35 CX 41
        CX 36 CX 42
        CX 37 CX 43
        CX 38 CX 44
        CX 39 CX 45
        CX 40 CX 46
        CX 41 CX 47
        CX 41B CX 48
        CX 42 CX 49
        CX 43 CX 51
        CX 43B CX 52
        CX 44 CX 53
        CX 44B CX 54
        CX 44C CX 55
        CX 44D CX 56
        CX 44E CX 57
        CX 45 omitted
        Subpart CY
        CY 1 omitted
        Subpart CZ
        CZ 1 CZ 1
        CZ 2 CZ 2
        CZ 3 CZ 3
        CZ 4 CZ 4
        CZ 5 CZ 5
        CZ 6 CZ 6
        CZ 7 CZ 7
        CZ 8 CZ 8
        CZ 9 CZ 9
        CZ 10 CZ 10
        CZ 11 CZ 11
        CZ 12 CZ 12
        CZ 13 CZ 13
        CZ 14 CZ 14
        CZ 15 CZ 15
        CZ 16 CZ 16
        CZ 17 CZ 17
        CZ 18 CZ 18
        CZ 19 CZ 19
        CZ 20 CZ 22
        PART D
        Subpart DA
        DA 1 DA 1
        DA 2 DA 2
        DA 3 DA 3
        DA 4 DA 4
        Subpart DB
        DB 1 DB 1
        DB 2 DB 2
        DB 3 DB 3
        DB 4 DB 4
        DB 5 DB 5
        DB 6 DB 6
        DB 7 DB 7
        DB 8 DB 8
        DB 9 DB 11
        DB 9B DB 12
        DB 10 DB 13
        DB 11 DB 14
        DB 12 DB 15
        DB 12B DB 16
        DB 12C DB 17
        DB 13 DB 18
        DB 13B DB 19
        DB 14 DB 20
        DB 15 DB 21
        DB 16 DB 22
        DB 17 DB 23
        DB 18 DB 24
        DB 19 DB 26
        DB 20 DB 27
        DB 21 DB 28
        DB 22 DB 30
        DB 23 DB 31
        DB 24 DB 32
        DB 25 DB 33
        DB 26 DB 34
        DB 27 DB 35
        DB 28 DB 36
        DB 28B DB 37
        DB 29 DB 38
        DB 30 DB 39
        DB 31 DB 40
        DB 32 DB 41
        DB 33 DB 42
        DB 34 DB 43
        DB 35 DB 44
        DB 36 DB 45
        DB 37 DB 46
        DB 38 DB 47
        DB 39 DB 48
        DB 40 DB 49
        DB 41 DB 50
        DB 42 DB 51
        DB 43 DB 52
        DB 43B DB 53
        DB 43C DB 54
        DB 44 DB 55
        DB 45 DB 56
        Subpart DC
        DC 1 DC 1
        DC 2 DC 2
        DC 3 DC 3
        DC 4 DC 4
        DC 5 DC 6
        DC 6 DC 7
        DC 7 DC 8
        DC 8 DC 9
        DC 9 DC 10
        DC 10 DC 11
        DC 11 DC 12
        DC 12 DC 13
        DC 13 DC 14
        DC 14 DC 15
        Subpart DD
        DD 1 DD 1
        DD 2 DD 2
        DD 3 DD 3
        DD 4 DD 4
        DD 5 DD 5
        DD 6 DD 6
        DD 7 DD 7
        DD 8 DD 8
        DD 9 DD 9
        DD 10 DD 10
        DD 11 DD 11
        Subpart DE
        DE 1 DE 1
        DE 2 DE 2
        DE 3 DE 3
        DE 4 DE 4
        DE 5 DE 5
        DE 6 DE 6
        DE 7 DE 7
        DE 8 DE 8
        DE 9 DE 9
        DE 10 DE 10
        DE 11 DE 11
        DE 12 DE 12
        Subpart DF
        DF 1 DF 1
        DF 2 DF 2
        DF 3 DF 3
        DF 4 DF 4
        Subpart DN
        DN 1 DN 1
        DN 2 DN 2
        DN 3 DN 3
        DN 4 DN 4
        DN 5 DN 5
        DN 6 DN 6
        DN 7 DN 7
        DN 9 DN 8
        Subpart DO
        DO 1 DO 1
        DO 2 DO 2
        DO 3 DO 3
        DO 4 DO 4
        DO 4B DO 5
        DO 4C DO 6
        DO 4D DO 7
        DO 4E planting, plot DO 8
        DO 4E replaced area fraction DO 9
        DO 5 DO 10
        DO 5B DO 11
        DO 6 DO 12
        DO 7 DO 13
        Subpart DP
        DP 1 DP 1
        DP 2 DP 2
        DP 3 DP 3
        DP 3B DP 4
        DP 4 DP 5
        DP 5 DP 6
        DP 6 DP 7
        DP 7 DP 8
        DP 8 DP 9
        DP 9 DP 10(1), (2)
        DP 10 DP 11
        Subpart DQ
        DQ 1 DQ 1
        DQ 2 DQ 2
        DQ 3 DQ 3
        DQ 4 DQ 4
        Subpart DR
        DR 1 DR 1
        DR 2 DR 2
        DR 3 DR 3
        Subpart DS
        DS 1 DS 1
        DS 2 DS 2
        DS 3 DS 3
        DS 4 DS 4
        Subpart DT
        DT 1 DT 1
        DT 2 DT 2
        DT 3 DT 3
        DT 4 DT 4
        DT 5 DT 5
        DT 6 DT 6
        DT 7 DT 7
        DT 8 DT 8
        DT 9 DT 9
        DT 10 DT 10
        DT 11 DT 11
        DT 12 DT 12
        DT 13 DT 13
        DT 14 DT 14
        DT 15 DT 15
        DT 16 DT 16
        DT 17 DT 17
        DT 18 DT 18
        DT 19 DT 19
        DT 20 DT 20
        Subpart DU
        DU 1 DU 1
        DU 2 DU 2
        DU 3 DU 3
        DU 4 DU 4
        DU 5 DU 5
        DU 6 DU 6
        DU 7 DU 7
        DU 8 DU 8
        DU 9 DU 9
        DU 10 DU 10
        DU 11 DU 11
        DU 12 DU 12
        Subpart DV
        DV 1 DV 1
        DV 2 DV 2
        DV 3 DV 3
        DV 4 DV 4
        DV 5 DV 5
        DV 5(4)(b) IA 2(4)(b)(i), IA 7(4)(a)
        DV 6 DV 6
        DV 7 DV 7
        DV 7(2) IA 2(4)(b)(ii), IA 7(4)(b)
        DV 8 DV 8
        DV 9 DV 9
        DV 9(2) HC 24(4)
        DV 10 DV 10
        DV 10B DV 11
        DV 11 DV 12
        DV 12 DV 13
        DV 13 DV 14
        Subpart DW
        DW 1 DW 1
        DW 2 DW 2
        Subpart DX
        DX 1 DX 1
        Subpart DY
        DY 1 omitted
        DY 2 omitted
        Subpart DZ
        DZ 1 DZ 1
        DZ 2 DZ 2
        DZ 3 DZ 3
        DZ 4 DZ 4
        DZ 5 DZ 5
        DZ 6 DZ 6
        DZ 7 DZ 7
        DZ 8 DZ 8
        DZ 9 DZ 9
        DZ 10 DZ 10
        DZ 11 DZ 11
        DZ 12 DZ 12
        DZ 13 DZ 13
        DZ 14 DZ 15
        DZ 15 DZ 16
        DZ 16 DZ 17
        DZ 17 DZ 18
        PART E
        Subpart EA
        EA 1 EA 1
        EA 2 EA 2
        EA 3 EA 3
        EA 4 EA 4
        Subpart EB
        EB 1 EB 1
        EB 2 EB 2
        EB 3 EB 3
        EB 4 EB 4
        EB 5 EB 5
        EB 6 EB 6
        EB 7 EB 7
        EB 8 EB 8
        EB 9 EB 9
        EB 10 EB 10
        EB 11 EB 11
        EB 12 EB 12
        EB 13 EB 13
        EB 14 EB 14
        EB 15 EB 15
        EB 16 EB 16
        EB 17 EB 17
        EB 18 EB 18
        EB 19 EB 19
        EB 20 EB 20
        EB 21 EB 21
        EB 22 EB 22
        EB 23 EB 23
        Subpart EC
        EC 1 EC 1
        EC 2 EC 2
        EC 3 EC 3
        EC 5 EC 4
        EC 5B EC 5
        EC 6 EC 6
        EC 7 EC 7
        EC 8 EC 8
        EC 9 EC 9
        EC 10 EC 10
        EC 11 EC 11
        EC 12 EC 12
        EC 13 EC 13
        EC 14 EC 14
        EC 15 EC 15
        EC 16 EC 16
        EC 17 EC 17
        EC 18 EC 18
        EC 19 EC 19
        EC 20 EC 20
        EC 21 EC 21
        EC 22 EC 22
        EC 23 EC 23
        EC 24 EC 24
        EC 25 EC 25
        EC 26 EC 26
        EC 27 EC 27
        EC 28 EC 28
        EC 29 EC 29
        EC 30 EC 30
        EC 31 EC 31
        EC 32 EC 32
        EC 33 EC 33
        EC 34 EC 34
        EC 35 EC 35
        EC 36 EC 36
        EC 37 EC 37
        EC 38 EC 38
        EC 39 EC 39
        EC 40 EC 40
        EC 41 EC 41
        EC 42 EC 42
        EC 43 EC 43
        EC 44 EC 44
        EC 45 EC 45
        EC 46 EC 46
        EC 47 EC 47
        EC 48 EC 48
        Subpart ED
        ED 1 ED 1
        ED 2 ED 2
        Subpart EE
        EE 1 EE 1
        EE 2 EE 2
        EE 3 EE 3
        EE 4 EE 4
        EE 5 EE 5
        EE 6 EE 6
        EE 7 EE 7
        EE 8 EE 8
        EE 9 EE 9
        EE 10 EE 10
        EE 11 EE 11
        EE 12 EE 12
        EE 13 EE 13
        EE 14 EE 14
        EE 15 EE 15
        EE 16 EE 16
        EE 17 EE 17
        EE 18 EE 18
        EE 19 EE 19
        EE 20 EE 20
        EE 21 EE 21
        EE 22 EE 22
        EE 23 EE 23
        EE 24 EE 24
        EE 24B EE 25
        EE 25 EE 26
        EE 25B EE 27
        EE 25C EE 28
        EE 25D EE 29
        EE 25E EE 30
        EE 26 EE 31
        EE 26B EE 32
        EE 27 EE 33
        EE 27B EE 34
        EE 28 EE 35
        EE 29 EE 36
        EE 30 EE 37
        EE 31 EE 38
        EE 32 EE 39
        EE 33 EE 40
        EE 34 EE 41
        EE 35 EE 42
        EE 36 EE 43
        EE 37 EE 44
        EE 38 EE 45
        EE 39 EE 46
        EE 40 EE 47
        EE 41 EE 48
        EE 42 EE 49
        EE 43 EE 51
        EE 44 EE 52
        EE 44B EE 53
        EE 45 EE 54
        EE 46 EE 55
        EE 47 EE 56
        EE 48 EE 57
        EE 49 EE 58
        EE 50 EE 59
        EE 51 EE 60
        EE 52 EE 61
        EE 53 EE 62
        EE 54 EE 63
        EE 55 EE 64
        EE 56 EE 65
        EE 57 EE 66
        EE 58 EE 67
        Subpart EF
        EF 1 EF 1
        EF 2 EF 2
        EF 3 EF 3
        EF 4 EF 4
        EF 5 EF 5
        EF 6 EF 6
        Subpart EG
        EG 1 EG 1
        EG 2 EG 2
        EG 3 EG 3
        Subpart EH
        EH 1 EH 1
        EH 2 EH 2
        EH 3 EH 3
        EH 4 EH 4
        EH 5 EH 5
        EH 6 EH 6
        EH 7 EH 7
        EH 8 EH 8
        EH 9 EH 9
        EH 10 EH 10
        EH 11 EH 11
        EH 12 EH 12
        EH 13 EH 13
        EH 14 EH 14
        EH 15 EH 15
        EH 16 EH 16
        EH 17 EH 17
        EH 18 EH 18
        EH 19 EH 19
        EH 20 EH 20
        EH 21 EH 21
        EH 22 EH 22
        EH 23 EH 23
        EH 24 EH 24
        EH 25 EH 25
        EH 26 EH 26
        EH 27 EH 27
        EH 28 EH 28
        EH 29 EH 29
        EH 30 EH 30
        EH 31 EH 31
        EH 32 EH 32
        EH 33 EH 33
        EH 34 EH 34
        EH 35 EH 35
        EH 37 EH 36
        EH 38 EH 37
        EH 39 EH 38
        EH 40 EH 39
        EH 41 EH 40
        EH 42 EH 41
        EH 43 EH 42
        EH 44 EH 43
        EH 45 EH 44
        EH 46 EH 45
        EH 47 EH 46
        EH 48 EH 47
        EH 49 EH 48
        EH 50 EH 49
        EH 51 EH 50
        EH 52 EH 51
        EH 53 EH 52
        EH 54 EH 53
        EH 55 EH 54
        EH 56 EH 55
        EH 57 EH 56
        EH 58 EH 57
        EH 59 EH 58
        EH 60 EH 59
        EH 61 EH 60
        EH 62 EH 61
        EH 64 EH 62
        EH 65 EH 63
        EH 66 EH 64
        EH 67 EH 65
        EH 68 EH 66
        EH 69 EH 67
        EH 70 EH 68
        EH 71 EH 69
        EH 72 EH 70
        EH 73 EH 71
        EH 74 EH 72
        EH 75 EH 73
        EH 76 EH 74
        EH 77 EH 75
        EH 78 EH 76
        EH 79 EH 77
        EH 80 EH 78
        EH 81 EH 79
        Subpart EI
        EI 1 EI 1
        EI 2 EI 2
        EI 3 EI 3
        EI 3B EI 4
        EI 4 EI 5
        EI 5 EI 6
        EI 6 EI 7
        EI 7 EI 8
        EI 8 EI 9
        Subpart EJ
        EJ 1 EJ 1
        EJ 2 EJ 2
        EJ 3 EJ 3
        EJ 4 EJ 4
        EJ 5 EJ 5
        EJ 6 EJ 6
        EJ 7 EJ 7
        EJ 8 EJ 8
        EJ 9 EJ 10
        EJ 10 EJ 11
        EJ 11 EJ 12
        EJ 12 EJ 13
        EJ 13 EJ 15
        EJ 14 EJ 16
        EJ 15 EJ 17
        EJ 16 EJ 18
        EJ 17 EJ 19
        EJ 18 EJ 20
        EJ 19 EJ 21
        EJ 20 EJ 22
        EJ 21 EJ 23
        Subpart EK
        EK 1 EK 1
        EK 2 EK 2
        EK 3 EK 3
        EK 4 EK 4
        EK 5 EK 5
        EK 6 EK 6
        EK 7 EK 7
        EK 8 EK 8
        EK 9 EK 9
        EK 10 EK 10
        EK 11 EK 11
        EK 12 EK 12
        EK 13 EK 13
        EK 14 EK 14
        EK 15 EK 15
        EK 16 EK 16
        EK 17 EK 17
        EK 18 EK 18
        EK 19 EK 19
        EK 20 EK 20
        EK 21 EK 21
        EK 22 EK 22
        EK 23 EK 23
        Subpart EW
        EW 1 EW 1
        EW 2 EW 2
        EW 3 EW 3
        EW 4 EW 4
        EW 5 EW 5
        EW 6 EW 6
        EW 7 EW 7
        EW 8 EW 8
        EW 9 EW 9
        EW 10 EW 10
        EW 11 EW 11
        EW 12 EW 12
        EW 13 EW 13
        EW 14 EW 14
        EW 15 EW 15
        EW 16 EW 16
        EW 17 EW 17
        EW 18 EW 18
        EW 19 EW 19
        EW 20 EW 20
        EW 21 EW 21
        EW 22 EW 22
        EW 23 EW 23
        EW 24 EW 24
        EW 25 EW 25
        EW 26 EW 26
        EW 27 EW 27
        EW 28 EW 28
        EW 29 EW 29
        EW 30 EW 30
        EW 31 EW 31
        EW 32 EW 32
        EW 33 EW 33
        EW 34 EW 34
        EW 35 EW 35
        EW 36 EW 36
        EW 37 EW 37
        EW 38 EW 38
        EW 40 EW 39
        EW 41 EW 40
        EW 42 EW 41
        EW 43 EW 42
        EW 45 EW 43
        EW 46 EW 44
        EW 47 EW 45
        EW 47B EW 46
        EW 48 EW 47
        EW 49 EW 48
        EW 50 EW 49
        EW 51 EW 50
        EW 52 EW 51
        EW 52B EW 52
        EW 53 EW 53
        EW 54 EW 54
        EW 55 EW 55
        EW 56 EW 56
        EW 57 EW 57
        EW 58 EW 58
        EW 59 EW 59
        EW 60 EW 60
        EW 61 EW 61
        EW 62 EW 62
        EW 63 EW 63
        Subpart EX
        EX 1 EX 1
        EX 2 EX 2
        EX 3 EX 3
        EX 4 EX 4
        EX 5 EX 5
        EX 6 EX 6
        EX 7 EX 7
        EX 8 EX 8
        EX 9 EX 9
        EX 10 EX 10
        EX 11 EX 11
        EX 12 EX 12
        EX 13 EX 13
        EX 14 EX 14
        EX 15 EX 15
        EX 16 EX 16
        EX 17 EX 17
        EX 18 EX 18
        EX 19 EX 19
        EX 20 EX 20
        EX 21 EX 21
        EX 22 EX 22
        EX 23 EX 23
        EX 24 YA 1 grey list company
        EX 25 EX 24
        EX 26 EX 25
        EX 27 EX 26
        EX 28 EX 27
        EX 29 EX 28
        EX 30 EX 29
        EX 31 EX 30
        EX 32 EX 34
        EX 33(1), (2) EX 35
        EX 33(3) EX 36
        EX 33(4) EX 37
        EX 33(5) EX 38
        EX 33B(1), (3) EX 39
        EX 33B(2), (3) EZ 32
        EX 33C EX 31
        EX 33D EX 32
        EX 33E EX 33
        EX 34 EX 40
        EX 35 EX 41
        EX 36 EX 42
        EX 37 EX 43
        EX 38 EX 44
        EX 39 EX 45
        EX 40 EX 46
        EX 40B EX 47
        EX 41 EX 48
        EX 42 EX 49
        EX 43 EX 50
        EX 44 EX 51
        EX 44(7) EX 57
        EX 44B(1), (3) EX 53(1)(b)
        EX 44B(2) EX 52(1)(b)
        EX 44B(4) omitted
        EX 44C EX 52
        EX 44C(11) EX 57
        EX 44D EX 53
        EX 44D(13) EX 57
        EX 44E EX 54
        EX 45 EX 55
        EX 45(15) EX 57
        EX 45B EX 56
        EX 45B(17) EX 57
        EX 46 EX 58
        EX 47 EX 59
        EX 48 EX 60
        EX 49 EX 61
        EX 50 EX 62
        EX 51 EX 63
        EX 52 EX 64
        EX 53 EX 65
        EX 54 EX 66
        EX 54B EX 67
        EX 56 EX 68
        EX 57 EX 69
        EX 58 EX 70
        EX 59 EX 71
        EX 60 EX 72
        Subpart EY
        EY 1 EY 1
        EY 2 EY 2
        EY 3 EY 3
        EY 4 EY 4
        EY 5 EY 5
        EY 6 EY 6
        EY 7 EY 7
        EY 8 EY 8
        EY 9 EY 9
        EY 10 EY 10
        EY 11 EY 12
        EY 12 EY 13
        EY 13 EY 14
        EY 14 EY 15
        EY 15 EY 16
        EY 16 EY 17
        EY 17 EY 18
        EY 18 EY 19
        EY 19 EY 20
        EY 20 EY 21
        EY 21 EY 22
        EY 22 EY 23
        EY 23 EY 24
        EY 24 EY 25
        EY 25 EY 26
        EY 26 EY 27
        EY 27 EY 28
        EY 28 EY 29
        EY 29 EY 30
        EY 30 EY 31
        EY 31 EY 32
        EY 32 EY 33
        EY 33 EY 34
        EY 34 EY 35
        EY 35 EY 36
        EY 36 EY 37
        EY 37 EY 38
        EY 38 EY 39
        EY 39 EY 40
        EY 40 EY 41
        EY 41 EY 42
        EY 42 EY 43
        EY 42(10) IA 7(3)
        EY 43 EY 44
        EY 44 EY 45
        EY 45 EY 46
        EY 46 EY 47
        EY 47 EY 48
        EY 48 EY 49
        Subpart EZ
        EZ 1 EZ 1
        EZ 2 EZ 2
        EZ 3 EZ 3
        EZ 4 EZ 4
        EZ 4B EZ 5
        EZ 4C EZ 6
        EZ 5 EZ 7
        EZ 6 EZ 8
        EZ 8 EZ 9
        EZ 9 EZ 10
        EZ 10 EZ 11
        EZ 11 EZ 12
        EZ 12 EZ 13
        EZ 13 EZ 14
        EZ 14 EZ 15
        EZ 15 EZ 16
        EZ 16 EZ 17
        EZ 17 EZ 18
        EZ 18 EZ 19
        EZ 19 EZ 20
        EZ 20 EZ 21
        EZ 21 EZ 22
        EZ 21B EZ 23
        EZ 22 EZ 24
        EZ 23 EZ 25
        EZ 24 EZ 26
        EZ 25 EZ 27
        EZ 26 EZ 28
        EZ 27 EZ 29
        EZ 28 EZ 30
        EZ 29 EZ 31
        EZ 30 EZ 33
        EZ 31 EZ 34
        EZ 32 EZ 35
        EZ 33 EZ 36
        EZ 34 EZ 37
        EZ 35 EZ 38
        EZ 36 EZ 39
        EZ 37 EZ 40
        EZ 38 EZ 41
        EZ 39 EZ 42
        EZ 40 EZ 43
        EZ 41 EZ 44
        EZ 42 EZ 45
        EZ 43 EZ 46
        EZ 44 EZ 47
        EZ 45 EZ 48
        EZ 46 EZ 49
        EZ 47 EZ 50
        EZ 48 EZ 51
        EZ 49 EZ 52
        PART F
        Subpart FB
        FB 2(1), (1A) YD 5
        FB 2(2) YD 4
        FB 3 CB 2
        FB 4 EB 24(1)–(4)
        FB 4A DB 29
        FB 7 EE 50
        Subpart FC
        FC 1 FA 2, FZ 1
        FC 1(1) DB 10
        FC 2 FA 2
        FC 2(2) DB 10
        FC 2(3) omitted
        FC 3 FA 3
        FC 4 FA 4
        FC 4(f)(iv) DB 25
        FC 5 FA 5
        FC 5(1) CG 7
        FC 6(2)–(8) FZ 2
        FC 6(4) DZ 14
        FC 6(7), (8) CZ 20
        FC 7 FZ 3
        FC 8 DZ 14, FZ 4
        FC 8A(1) FA 6
        FC 8A(2), (3) FA 7
        FC 8B(1) FA 8
        FC 8B(2) FA 9(1)
        FC 8B(3) FA 10(1), (2)
        FC 8C FA 10(6), (7)
        FC 8D FA 10(3)–(5)
        FC 8D(2) CC 12
        FC 8E CC 11, FA 9(2), (3)
        FC 8F FA 6
        FC 8G FA 6
        FC 8H FA 11(1), (2)
        FC 8H(2) CH 6
        FC 8I FA 11(3)–(7)
        FC 8I(3)(a) CH 6
        FC 9 FA 12
        FC 10 FA 12
        FC 10(1)(a) FA 13
        FC 10(1)(c), (5)(c) FA 14
        FC 10(2), (5)(a) FA 15
        FC 10(3) FA 16
        FC 10(4) FA 17
        FC 10(5)(b) omitted
        FC 10(5)(d)–(f) CC 13, FA 18
        FC 13 CR 3, YD 8
        FC 14(1) YD 8
        FC 14(2) CR 3
        FC 15 DW 3
        FC 16 HD 16
        FC 17 HD 17
        FC 18 CV 16, YD 6(1), (2), (4), (5)
        FC 19 CV 16(3), YD 6(3)
        FC 20 DW 3
        FC 21 YD 7
        FC 21(1), (2), (4) CV 1
        FC 21(3), (5) DW 3
        FC 22 HR 8(1)
        FC 23 HR 8(2)
        FC 24 HR 8(3)–(6)
        Subpart FCB
        FCB 1 FL 1
        FCB 2 FL 2(1)
        FCB 2(b) CD 14
        FCB 3 FL 2(2)
        Subpart FD
        FD 1 FM 1, FM 2(1)
        FD 2 FM 6(1)–(3), (5)
        FD 3(a) FM 35(1)
        FD 3(b)–(e) FM 31(2)–(6)
        FD 4(1), (2) FM 35
        FD 4(3)–(8) FM 38
        FD 5 FM 32
        FD 6 FM 34(1)–(4)
        FD 6(1) HD 11
        FD 7(1), (2) FM 36
        FD 7(3)–(8) FM 38
        FD 8(1) FM 37
        FD 8(2) FM 39
        FD 8(3), (4), (6), (7) FM 40
        FD 8(5) FM 41
        FD 8(5) proviso FM 34(5)
        FD 8(8) FM 42
        FD 8(9) FM 33
        FD 9 FM 14
        FD 10(1), (2) FM 15
        FD 10(3) FM 16
        FD 10(4), (4A) FM 18
        FD 10(4), (4B) FM 19
        FD 10(4), (4C) FM 20
        FD 10(5) FM 17
        FD 10(6), (7) FM 21
        FD 10(8) CV 3, FM 23
        FD 10(9) FM 22
        FD 11 FM 6(4)
        Subpart FDA
        FDA 1 FN 4
        FDA 2 FN 7
        FDA 2(1)–(3), (5) FN 9(1), (2)
        FDA 3(1), (3) FN 8(2)
        FDA 3(2), (4) FN 5
        FDA 4 FN 3, FN 9(3)
        FDA 5 FN 6(1)–(5)
        FDA 5(3) HD 11
        FDA 6(1) FN 10
        FDA 6(2) FN 11
        FDA 6(3), (4), (7), (8) FN 12
        FDA 6(5) FN 13
        FDA 6(6) FN 6(6)
        FDA 6(9) FN 14
        Subpart FE
        FE 1(1)(a), (b) FO 1
        FE 1(1)(c) FO 4(3)
        FE 1(2) FO 2
        FE 2 FO 6
        FE 3 DV 15(1), (2), FO 8
        FE 4(a) FO 9
        FE 4(b) CV 4, FO 7
        FE 5 FO 11, FO 15
        FE 6(1)–(3B) FO 10(1)–(6)
        FE 6(1), (4) FO 16
        FE 6(3A), (3B) FO 17
        FE 6(5), (6) FO 12
        FE 6(5), (7) FO 13
        FE 6(5), (8) FO 14
        FE 6A DV 15, FO 10(7)
        FE 7(1)(a), (2) FO 12
        FE 7(1)(b), (3) FO 13
        FE 7(1)(b), (4) FO 14
        FE 8 FO 4(1), (2)
        FE 9 FO 5
        FE 10(1)–(5), (6)(c) FO 18
        FE 10(6)(a) FO 19
        FE 10(6)(b) FO 20
        Subpart FF
        FF 1 FB 10
        FF 2 FB 9
        FF 3 FB 13
        FF 4 FB 2
        FF 5 FZ 5
        FF 6(1)(a) FB 3
        FF 6(1)(a)(iv), (b)(iv), (2) FB 5
        FF 6(1)(b) FB 4
        FF 7(1), (2), (5) FB 6
        FF 7(3), (4), (5) FB 7
        FF 8 FB 8
        FF 9 FB 15
        FF 10 FB 16
        FF 11 FB 17
        FF 12 FB 18
        FF 13 FB 13
        FF 13(1) EB 24
        FF 13(1)(a)(i), (3) FB 14
        FF 14 FB 19
        FF 15 FB 21
        FF 16 FB 21
        FF 17(1) FB 11
        FF 17(2), (3) FB 12
        FF 18 IZ 1
        FF 19 FB 20
        Subpart FG
        FG 1 FE 1
        FG 2(1), (6), (8) FE 2
        FG 2(2) FE 38
        FG 2(3) FE 39
        FG 2(4) FE 40
        FG 2(4)–(6) FE 41
        FG 3 FE 5, FE 12
        FG 4(1) FE 12
        FG 4(2) FE 15
        FG 4(3), (4) FE 16
        FG 4(5), (6) FE 8
        FG 4(7) FE 10(3)
        FG 4(8) FE 11
        FG 4(9), (15), (17) FE 14(1)–(3)
        FG 4(10), (11) FE 25
        FG 4(10) FE 26
        FG 4(12)–(14B) FE 27
        FG 4(12), (14C), (14E) FE 28
        FG 4(12), (14C), (14E), (14F) FE 29
        FG 4(14)(D) FE 30
        FG 4(15), (16) FE 3
        FG 5(1) FE 12
        FG 5(2), (10) FE 17
        FG 5(2)–(5), (12), (13) FE 18
        FG 5(6) FE 10(2)(a)
        FG 5(7) FE 11
        FG 5(8) FE 31
        FG 5(9) FE 32
        FG 6 FE 13
        FG 7 FE 10(2)(b)
        FG 8 CH 9, FE 6
        FG 8B FE 7
        FG 8B(1) CH 10
        FG 8B(3) FE 23
        FG 8C(1), (2), (4)–(7) FE 36
        FG 8C(3) omitted
        FG 8C(8) FE 35
        FG 8C(9), (10) FE 34
        FG 8D FE 37
        FG 8E FE 8
        FG 8F FE 20
        FG 8G(1)–(3) FE 21
        FG 8G(4) FE 22
        FG 8G(5), (6) FE 24
        FG 8H FE 19
        FG 8I FE 10(1)
        FG 8J FE 11
        FG 9 FE 14(4)
        FG 10 FE 9
        Subpart FH
        FH 1 FF 4
        FH 1(1) FF 2
        FH 2 FF 8
        FH 3 FF 9
        FH 3(1) FF 10
        FH 4 FF 10
        FH 5 FF 5
        FH 6 FF 6(1), (4), (5)
        FH 7 FF 6(2), (3)
        FH 8 FF 7
        FH 8(3) CV 10
        FH 8(6) FF 11
        Subpart FI
        FI 1 FC 1
        FI 2 FC 2(1)
        FI 3 FC 2(2)
        FI 4 FC 3
        FI 5 FC 4
        FI 6 FC 6
        FI 7 FC 5
        FI 8 FC 7
        FI 9 FZ 6(1), (3), (4)
        FI 10 FZ 6(2)
        FI 11 FC 8
        Subpart FZ
        FZ 1 omitted
        FZ 2 omitted
        PART G
        Subpart GB
        GB 1(1)–(2C) CW 63, DB 58, GA 1
        GB 1(3) CD 11, GB 1
        Subpart GC
        GC 1 GB 2
        GC 2 GB 3
        GC 3 GB 5
        GC 4 GB 4
        GC 5 GB 6
        GC 6 GB 33
        GC 7 EX 3(2), GB 7
        GC 8 GB 8
        GC 9(1), (4) EX 3(3)(a), (b), GB 9, GB 10
        GC 9(2) EX 3(3)(c), (d), GB 11, GB 12
        GC 9(3), (4) EX 3(3)(e), (f), GB 13, GB 14
        GC 9(5) omitted
        GC 9(6) YD 2(2)
        GC 9(7) EX 3, GB 9–GB 14
        GC 10 GB 15, GB 16
        GC 11A DB 58, GB 17
        GC 11B EJ 9, GB 18
        GC 12 GB 20
        GC 12(1) GC 12
        GC 14 GB 22
        GC 14A GB 26
        GC 14B GB 27
        GC 14C GB 28
        GC 14D GB 29
        GC 14E GB 27
        GC 14F GB 30
        GC 14G GB 49
        GC 15 GB 32
        GC 15(3), (4) CX 18, RD 54
        GC 16 schedule 5, clause 4
        GC 16(b) GB 31
        GC 17 GB 31
        GC 17B GA 2
        GC 18 omitted
        GC 19 omitted
        GC 20 omitted
        GC 21 GB 34
        GC 22(1), (2) GB 35
        GC 22(3), (7), (8) TAA 90AF
        GC 22(4), (5), (9) GB 36, LE 1(5)
        GC 23 GB 37, LE 1(5)
        GC 24 GB 38, LE 1(5)
        GC 25 GB 39
        GC 26 GB 40
        GC 27 GB 41
        GC 27A(1)–(3) GB 42
        GC 27A(4), (7)–(9) TAA 90AG
        GC 27A(5), (6), (10) GB 43
        GC 28 GB 44
        GC 29(1) GB 45
        GC 29(2), (3) GB 47
        GC 30 GB 48
        GC 31 DB 58, GB 46
        Subpart GD
        GD 1(1), (3), (4) GC 1
        GD 1(2), (3A) GC 2
        GD 3(1), (2) CD 11, CW 63, DB 58, GB 23
        GD 3(3) omitted
        GD 3(4), (5) GB 24
        GD 4 DB 57, DC 5
        GD 5 CD 11, DB 58, GB 25
        GD 6(1), (2) CS 18
        GD 6(3) CZ 21
        GD 7 DB 59, GC 3
        GD 8(1), (3)–(8) EY 11
        GD 8(2) omitted
        GD 10 DB 59, GC 5
        GD 11 GB 21
        GD 12 DB 58, GB 17
        GD 12(1) GZ 1
        GD 12A DB 58, EJ 9, GB 19
        GD 12B EJ 9, GB 18
        GD 13(1), (2) GC 6
        GD 13(3) GC 7
        GD 13(4), (5) GC 8
        GD 13(6)–(9) GC 13
        GD 13(10) GC 9, GC 10
        GD 13(11) GC 11
        GD 13(12) GC 12
        GD 13(13) GC 14
        GD 14 GC 4
        GD 15 DP 10(3)–(5)
        Subpart GE
        GE 1 omitted
        Subpart GZ
        GZ 1 omitted
        PART H
        Subpart HB
        HB 1(1) FM 3
        HB 1(2) FM 5
        HB 1(3)–(5) FM 4
        HB 2(1) FM 3, FM 7
        HB 2(1)(a) CX 60, FM 8
        HB 2(1)(b) DV 16(2), FM 10
        HB 2(1)(c) DV 17, FM 11
        HB 2(1)(d) DV 16(3), FM 12
        HB 2(1)(e) CV 2, FM 9
        HB 2(2) FM 13
        Subpart HD
        HD 1(1)(a) HC 2
        HD 1(1)(b), (c), (2) HR 1
        Subpart HE
        HE 1 HD 13
        HE 2(1), (1A) HR 2
        HE 2(2), (3) HR 3(5), (8)
        Subpart HF
        HF 1(1) CB 33
        HF 1(2), (3)(a), (b), (4) DV 19
        HF 1(3)(c), (5), (6) CB 34
        HF 1(4) HE 4
        HF 1(7) HE 5
        HF 1(8) HE 2
        HF 1(9) association, member YA 1 association, member
        HF 1(9) rebate HE 3
        Subpart HG
        HG 1(a), (b) HA 6(1)
        HG 1(c), (d) HA 1, HA 13
        HG 1(d) HA 1, HA 20
        HG 2 HA 44
        HG 3(1) HA 1, HA 5
        HG 3(2), (3) HA 30
        HG 3(4), (5) HA 31
        HG 4(1) HA 1, HA 5
        HG 4(1)–(3) HA 8
        HG 4(2)(a) HA 28
        HG 4(3) HA 29
        HG 4(4) HA 30
        HG 5(1) HA 32
        HG 5(2) HA 33
        HG 6(1) HA 34
        HG 6(2)(a), (b) HA 35
        HG 6(2)(c) HA 36
        HG 6(3) HA 37
        HG 7 HA 4, HA 11
        HG 8 TAA 92AB
        HG 9(1) HA 14
        HG 9(2) HA 20
        HG 9(3)–(5) DB 9
        HG 10(a) CW 14, HA 17
        HG 10(b) HA 22
        HG 11(1), (1A) HA 40
        HG 11(1B), (2), (4) HA 41
        HG 11(3) HA 21
        HG 11(3A) HA 23
        HG 12 HA 42
        HG 12(2) YA 2(1)–(3)
        HG 13(1) HA 14
        HG 13(1)–(4) HA 15
        HG 13(1)(a), (1A) CW 15
        HG 13(1)(a)(i), (1A) HA 16
        HG 13(1)(aa) HA 17
        HG 13(5) HA 19
        HG 13(6) HA 18
        HG 14 HA 1, HA 3
        HG 14(a), (b) HA 5, HA 10
        HG 14(c) HA 38
        HG 14(d) HA 4, HA 12
        HG 14A HA 38
        HG 15 HA 39
        HG 16 HA 20, IA 7(2)
        HG 16(1) HA 24
        HG 16(2) HA 26
        HG 16(3), (4) HA 27
        HG 16(4) IA 7(5)
        HG 17 HA 25
        HG 17(1)(a) HA 24
        HG 18 HA 11
        Subpart HH
        HH 1(1) YB 21
        HH 1(2)–(4), (8), (10) HC 28
        HH 1(5), (6) HC 13
        HH 1(7) CV 13, HC 7(3)
        HH 1(8), (9) HC 1(2)(a), (b), (5)
        HH 1(9) CD 12
        HH 1(10) HC 27
        HH 1A HC 3
        HH 2 HC 30
        HH 2(2) HC 10(2)–(4)
        HH 3(1) CV 13, CX 59, HC 17, HC 18
        HH 3(1), (4) HC 19
        HH 3(2) HC 32, HD 12(1)
        HH 3(3) CV 15, HC 23
        HH 3(4) CX 59, HC 19, HC 22, HC 34(1), IA 3(3)
        HH 3(5) CW 53, HC 20
        HH 3(5A) CV 14, HC 21
        HH 3(6) HC 1(2)(c)
        HH 3A–HH 3F CX 58
        HH 3A HC 35(2)
        HH 3A(1)(a) HC 7(2)
        HH 3A(1)(b) HC 17
        HH 3A(2) HD 12(1)
        HH 3B HC 35(4)(a)
        HH 3C HC 35(4)(b)(i), (ii)
        HH 3C(1)(a)–(d), (2), (3) HC 36
        HH 3C(1)(e) HC 37
        HH 3D HC 36
        HH 3E HC 35(4)(c)
        HH 3F HC 35(4)(b)(iii), (iv)
        HH 3F(1)–(2A), (3), (4) HC 36
        HH 3F(2) YA 1 minor
        HH 4(1), (2) HC 24(1)–(3), (5)
        HH 4(3), (3A), (6) provisos HC 25
        HH 4(3B) CW 54
        HH 4(3B), (3BB), (3BC) HC 26
        HH 4(4) HD 12(2)
        HH 4(4), (5) HC 29
        HH 4(5) HC 10(4)
        HH 4(7) HC 33
        HH 4(8) HC 1(2)(c)
        HH 5 HC 31
        HH 6(1), (2), (4) HC 16
        HH 6(2)(c), (3) HC 15
        HH 7 TAA 93B
        HH 8 CV 12, HC 8
        Subpart HI
        HI 1 HF 3
        HI 2 HF 2
        HI 3 HF 11
        HI 4(1), (2) HF 4(1), (2), (4)–(6)
        HI 4(2) CD 37
        HI 4(3) CV 11(1), HF 5
        HI 5(1) CW 53, HF 6
        HI 5(2), (3) CV 11(1), HF 7
        HI 5(4) HF 4(3)
        HI 6 HF 8
        HI 7 CV 11(2), HF 4(4)
        HI 8 HF 9
        HI 9 HF 10
        Subpart HJ
        HJ 1 HR 4
        Subpart HK
        HK 1 HD 3(1), (2), (4)
        HK 1(1) HD 1, HD 18(1)
        HK 2 HD 7
        HK 3(1), (1A) HD 4
        HK 3(1A) HC 32
        HK 3(2) HD 2
        HK 3(3) HD 3
        HK 4 HD 5(2)
        HK 5 HD 5(3)
        HK 6 HD 5(1)
        HK 7(1) HD 2, HD 3(2)
        HK 7(2) HD 5(4)
        HK 8 HD 6
        HK 9 HD 9
        HK 10 HD 10
        HK 11 HD 15
        HK 12 HD 14(1)
        HK 13 HD 14(2)–(6)
        HK 16 HD 18(1), HD 20
        HK 17 HD 20
        HK 18 TAA 166B
        HK 18(1) HD 24
        HK 19 HD 25
        HK 20 HD 19
        HK 21 HD 21
        HK 22 HD 23
        HK 23 HD 22
        HK 24(1), (4) HD 26
        HK 24(2) HD 27(1)
        HK 24(3) HD 28
        HK 25 HD 27(2)
        HK 26 HD 29
        Subpart HL
        HL 1 HL 1
        HL 2 HL 2
        HL 3 HL 3
        HL 4 HL 4
        HL 5 HL 5
        HL 6 HL 6
        HL 7 HL 7
        HL 8 HL 8
        HL 9 HL 9
        HL 10 HL 10
        HL 11 HL 11
        HL 11B HL 12
        HL 12 HL 13
        HL 13 HL 14
        HL 14 HL 15
        HL 15 HL 16
        HL 16 HL 17
        HL 17 HL 18
        HL 18 HL 19
        HL 19 HL 20
        HL 20 HL 21
        HL 21 HL 22
        HL 22 HL 23
        HL 23 HL 24
        HL 23B HL 25
        HL 24 HL 26
        HL 25 HL 27
        HL 26 HL 28
        HL 27 HL 29
        HL 28 HL 30
        HL 29 HL 31
        HL 30 HL 32
        HL 31 HL 33
        Subpart HZ
        HZ 1 HZ 1
        HZ 2 HZ 2
        PART I
        Subpart ID
        ID 1(1) IA 8
        Subpart IE
        IE 1(1)(a) IA 1
        IE 1(1), (2) IA 3(2), (4)
        IE 1(1), (3)(a) IA 2(1), (2)
        IE 1(2) IA 4
        IE 1(2B) omitted
        IE 1(2BB) IA 7(10)
        IE 1(2C) IA 7(9)
        IE 1(3)(b) IA 9(1), (2)
        IE 2 IZ 1
        IE 2(1) IA 2(4)(g)
        IE 3(1) IQ 1
        IE 3(2), (3), (5) IQ 2
        IE 3(4) IQ 9
        IE 3(5) IA 2(4)(e), IA 7(5)
        IE 4(1) IQ 1
        IE 4(2)–(6) IQ 3
        IE 4(6) IA 2(4)(f), IA 7(6)
        Subpart IF
        IF 1(1) IA 5
        IF 1(2), (3) IP 3, IP 6
        IF 1(5) IZ 4
        IF 1(6) IZ 5
        IF 2 IZ 6
        IF 3 IQ 1(2)
        IF 4 IE 1, IE 2, IE 5
        IF 5 IA 9(3), IE 1
        IF 6 IE 1, IE 3(1), (2), IQ 1(4)
        IF 7 IV 1
        Subpart IG
        IG 1(1) IA 6(1), (2)
        IG 1(1), (2) IC 6
        IG 1(1), (3) IC 1, IC 2
        IG 1(2), (5) IC 3
        IG 1(3) IC 4
        IG 2(1), 2(c), (e) IC 1, IC 2
        IG 2(2) IC 5
        IG 2(2)(b)–(f), (5) IP 5
        IG 2(2)(c), (4)(d)(ii), (5)(c)(ii) IC 6
        IG 2(2)(c), (d)(ii)(B) IZ 7
        IG 2(2)(c), (e) IC 10
        IG 2(2)(d), (11) IC 7
        IG 2(2)(e), (4)(c), (d), (5)(b), (c) IP 2
        IG 2(2)(f), (g) IC 8
        IG 2(2)(g), (3) IC 9
        IG 2(4) IP 4
        IG 2(4)(c)(d), (5)(c), (d), (10) IP 6
        IG 2(4)(e), (f), (5)(e), (f) IP 1
        IG 2(4), (5) IP 7
        IG 2(6) IC 12
        IG 2(7) IC 11
        IG 3 omitted
        IG 4 IQ 4
        IG 4(1) IQ 1
        IG 4(4) IA 7(5)
        IG 5 IQ 5
        IG 5(1) IQ 1
        IG 5(4) IA 7(6)
        IG 6(1A)–(3) ID 1
        IG 6(2) IS 1
        IG 6(4), (6), (7) ID 2
        IG 6(5) IA 9(3)
        IG 6(6) ID 3
        IG 6(7) ID 4
        IG 6(8) ID 5
        IG 6(9) IS 1(2)
        IG 7(1) IQ 1
        IG 7(2) IQ 6
        IG 7(2), (3) IA 7
        IG 7(4) IQ 7
        IG 7(5) IQ 8
        IG 8 IE 5
        IG 9 IE 4, IE 5
        IG 10 IA 3(1), IW 1
        Subpart IH
        IH 1 IS 6, IA 7(7)
        IH 1(1) IS 2
        IH 1(2) IA 7(8), IZ 3
        IH 2 IZ 2
        IH 2(1) IA 7(8), IS 5(4)
        IH 3 IS 5(1)–(3)
        IH 3(1) EJ 14, IA 7(8)
        IH 4 IA 7(7)
        IH 4(1)(e) IS 6
        IH 4(2) IS 1
        IH 4(3) IS 3
        IH 4(3) proviso IS 4
        IH 5 IA 7(7), IS 2
        Subpart II
        II 1(1), (2) IA 7(3)
        II 1(3), (4) IT 1(1), (2)
        II 2 YA 1 policyholder loss
        II 3 IT 1(3), (4)
        Subpart IZ
        IZ 1 RZ 8(1)
        IZ 2 RZ 8(3)
        IZ 3 RZ 7
        IZ 4 RZ 8(2), (4)–(6)
        IZ 5 RZ 10
        IZ 6 RZ 9
        IZ 7 YA 2(1)–(3)
        PART K
        Subpart KB
        KB 2 LC 10
        KB 3 MA 4
        Subpart KC
        KC 1(1)(c) LC 2
        KC 1(1)(a), (b), (4) LC 1
        KC 1(2) LC 11
        KC 1(3) LC 12
        KC 2 LC 3
        KC 3(1) LC 4
        KC 3(2) LC 11, LC 12
        KC 3(3) full time earner, remunerative work LC 5
        KC 4(1), (1A) LC 6
        KC 4(2) child, communal home, home, institution, qualifying payments, separated person LC 8
        KC 4(2) housekeeper LC 7
        KC 5 LD 1
        KC 5(1) LD 2
        KC 5(1)(aa)–(cp), (4) LD 3
        KC 5(1)(ae)–(cp) schedule 32
        Subpart KD
        KD A1 omitted
        KD 1(1)(a), (b), (e)(vii), (i), (3) MB 1
        KD 1(1)(e)(i)–(vi) omitted
        KD 1(1)(f), (2) MB 3
        KD 1(1)(g) MB 4
        KD 1(1)(h) MB 5
        KD 1(4)–(6) MB 2
        KD 1A MC 1
        KD 1A(2) LB 4
        KD 2(1), (2) LB 4, MD 1
        KD 2(3) MD 3
        KD 2(4) MZ 2
        KD 2(5) MD 12
        KD 2(6), (7) MD 13
        KD 2(6B) MD 14
        KD 2(6C) MD 15
        KD 2A MD 2
        KD 2AA(1), (11) MC 11
        KD 2AA(2), (3) MC 10
        KD 2AA(3) MD 3(7), MD 11(4)
        KD 2AA(3A) MZ 1(2)
        KD 2AA(4) MC 4
        KD 2AA(7)–(11) MC 9
        KD 2AAA(1)(a) MD 5
        KD 2AAA(1)(b) MD 6
        KD 2AAA(1)(c), (3), (4) MD 7
        KD 2AAA(1)(d), (5)–(8) MD 9
        KD 2AAA(1)(e) MD 8
        KD 2AAA(1), (3A) MD 4
        KD 2AAA(2) MD 10
        KD 2AAAB MZ 1(2)
        KD 2AB MD 11
        KD 3(1) qualifying person MC 3–MC 6
        KD 3(1) employment ME 2(1), (2)
        KD 3(2) LB 4
        KD 3(2)–(5) ME 1
        KD 3A(2)–(4) MC 7
        KD 3A(5)–(9) MC 9
        KD 3A(10) ME 2(3), (4)
        KD 3B omitted
        KD 4(2) LA 4, LA 7
        KD 4(2), (2A) MF 6
        KD 4(4) MF 5
        KD 4(5) TAA 80KV
        KD 5(1), (1A) MF 1
        KD 5(1B)–(1C) TAA 80KA
        KD 5(2)–(2AB) TAA 80KB
        KD 5(2A), (5)(b), (7) TAA 80KF
        KD 5(3), (3A) TAA 80KC
        KD 5(4), (5)(a) TAA 80KD
        KD 5(6) MF 3
        KD 5(6A), (7) MF 4
        KD 5(8) MF 2
        KD 5(9) TAA 80KG
        KD 5(10), (12) TAA 80KH
        KD 5(11) TAA 80KE
        KD 5B omitted
        KD 5C MF 7
        KD 6(1) TAA 80KN
        KD 6(1A) TAA 80KO
        KD 6(1B) TAA 80KP
        KD 6(1C) TAA 80KQ
        KD 6(1D) TAA 80KR
        KD 6(2), (3) TAA 80KS
        KD 6(4) TAA 80KT
        KD 7(1) TAA 80KI
        KD 7(2), (2A) TAA 80KM
        KD 7(2B), (2C) TAA 80KK
        KD 7(3) TAA 80KJ
        KD 7(3A), (3B), (3C) TAA 80KU
        KD 7(4) TAA 80KL
        KD 7A TAA 80KW
        KD 8 MA 3
        KD 9 MA 5
        Subpart KE
        KE 1(1) LZ 6, LZ 7
        KE 1(3) LZ 8
        Subpart KF
        KF 3 LC 9
        Subpart KG
        KG 1(1) LZ 9
        KG 1(1) proviso LZ 10
        KG 1(2) LZ 11
        KG 1(3), (4) LZ 12
        Subpart KH
        KH 1(1), (2) LQ 1
        KH 1(3) LQ 2
        KH 2(1)–(2A), (4) LQ 4
        KH 2(3), (5)–(7) LQ 3
        Subpart KI
        KI 1 LS 1
        Subpart KJ
        KJ 1 MK 1, MK 3(2)
        KJ 2 MK 2
        KJ 3 MK 4, MK 8
        KJ 4 MK 3(1), (3), (4)
        KJ 5(1), (5) MK 7
        KJ 5(2) MK 5
        KJ 5(3), (4) MK 6
        Subpart KZ
        KZ 1 omitted
        KZ 2 omitted
        KZ 3(1) LZ 5
        KZ 3(1), (4) LZ 2
        KZ 3(2) LZ 3
        KZ 3(3) LZ 4
        PART L
        Subpart LB
        LB 1(1), (3), (3A) LO 2
        LB 1(1)(a), (2), (3), (3A) LE 5, LF 3
        LB 1(1)(ab) LE 4, LF 2
        LB 1(1)(b), (4), (4A), (4B) LE 6
        LB 1(1)(c) LE 8
        LB 1(1)(d) LF 6, LF 8
        LB 1(1)(e), (5) LE 9, LF 7
        LB 1(1)(ea) LO 3
        LB 1(1)(f) LE 11
        LB 1(1)(g) LF 10
        LB 1(1)(h) LE 10
        LB 1(1)(hb) LE 3
        LB 1(1)(i) LF 9
        LB 1(1)(j), (k) LE 1
        LB 1(1)(l) LF 1
        LB 1(1)(m) LO 1
        LB 1A LE 4, LF 2
        LB 2(1), (1B), (1C), (2C) LE 1
        LB 2(1C) LE 7
        LB 2(2) LA 9
        LB 2(2B), (3) LE 2
        LB 2(2B), (3B), (3C) LE 3
        LB 2(3), (3A) IA 2(4)(a)
        LB 2(4) LE 11, TAA 78D
        LB 2(5), (6) LE 10
        Subpart LC
        LC 1(1), (1B), (1C) LJ 2(1), (3), (4)
        LC 1(1) LJ 3
        LC 1(1)–(3), (4), (5) LJ 1
        LC 1(2) LJ 1(1)–LJ 6
        LC 1(3A), (3B) LJ 7
        LC 1(4) LJ 1(5)
        LC 1(5) LJ 1(3)
        LC 1A(1), (2) TAA 225B
        LC 1A(3) omitted
        LC 2 LJ 2(2)
        LC 3 LJ 7
        LC 4(1) LK 3
        LC 4(1)–(3) LK 2
        LC 4(1), (4) LK 1
        LC 4(1C) TAA 93C
        LC 4(4) LK 4
        LC 4(4)–(6) LK 5
        LC 4(7) LK 7
        LC 5 LK 6
        LC 8 LK 12, LK 13
        LC 9 LK 14(2)
        LC 10 LK 14(1), (3)
        LC 11 LK 12
        LC 12 LK 12, LK 15
        LC 13(1) TAA 78B
        LC 13(2) TAA 78C
        LC 14 LJ 5
        LC 14(1) LJ 1, LJ 4
        LC 14A LJ 1(4)
        LC 16(1) LK 8
        LC 16(2), (3) LK 9
        LC 16(4) LK 10
        LC 16(5) LK 11
        Subpart LD
        LD 1 LA 6
        LD 1(2), (2A), (4), (5) LB 1
        LD 1B LB 6
        LD 2 LA 8
        LD 3 LA 6
        LD 3(2) LB 3
        LD 3(3) LA 4
        LD 3(4) TAA 78D
        LD 3A LA 6
        LD 3A(1) LO 1
        LD 3A(4) LA 4
        LD 3A(5) LO 5, TAA 78D
        LD 3A(6) LO 4
        LD 6 LA 6, LB 2
        LD 7 LA 6, LB 2
        LD 8 LA 6
        LD 8(1), (1B), (1C) LF 1
        LD 8(1C) LF 5
        LD 8(3) LF 10, TAA 78D
        LD 8(4), (5) LF 9
        LD 9 LF 8, OC 1(6)
        LD 9(4) TAA 78D
        LD 10 LS 2
        LD 10B LS 3
        LD 11 LS 4
        Subpart LE
        LE 1 LP 1
        LE 2(1), (2), (2A) LP 2
        LE 2(3), (4), (6), (7) LP 3
        LE 2(4), (8) LA 9
        LE 2(5) LP 4
        LE 2(6) LA 4
        LE 2(9), (10) LP 5
        LE 2(11), (12) LP 6
        LE 3(1), (3), (11) LP 7
        LE 3(5) LP 2
        LE 3(6), (8) CV 9, LP 8
        LE 3(7), (9) LP 9
        LE 3(10) DX 3, LP 10
        LE 4 DX 3, LP 10
        LE 4(5) IA 2(4)(c)
        Subpart LF
        LF 1(1)(a) LL 1
        LF 1(1)(a), (2) LL 2
        LF 1(2) LL 9
        LF 2(2), (3) LL 2, LL 9
        LF 3(1) LL 2
        LF 3(1)(f), (g), (h) LL 5
        LF 3(2) LL 8
        LF 4 LF 6
        LF 5(1) LL 3
        LF 5(1)(e), (5) LL 9
        LF 5(2)–(5) LL 4
        LF 5(2)(e) LL 8
        LF 6(1), (3) LZ 1
        LF 6(4)–(6) LL 2, TAA 78E
        LF 6(6) TAA 78F
        LF 7 DX 2, LL 7
        Subpart LG
        LG 1 LQ 5
        PART M
        Subpart MB
        MB 1 RC 1
        MB 2 RC 3
        MB 3 RC 4
        MB 4 RA 4, RC 5
        MB 5 RC 6
        MB 6 RC 7
        MB 7 RC 8
        MB 8 RC 9
        MB 8(1), (2) RA 14
        MB 9 RC 10
        MB 10 RC 11
        MB 11 RM 11
        MB 12 RA 2, RC 12
        MB 13 RC 13
        MB 14 RC 14
        MB 15(1)–(4), (11) RC 16
        MB 15(5)–(10) RC 17
        MB 16 RC 15
        MB 17 RC 18
        MB 18 RC 19
        MB 19 RC 20
        MB 20 RC 21
        MB 21 RC 22
        MB 22 RC 23
        MB 23 RC 24
        MB 24 RC 25
        MB 25 RC 26
        MB 26 omitted
        MB 27 RC 27
        MB 28 omitted
        MB 29 RC 28
        MB 30 RC 29
        MB 31 RC 30
        MB 32 RC 31
        MB 33 RC 32
        MB 34 RC 33
        MB 35 RC 34
        MB 36 RM 12
        MB 37 RC 35
        MB 38 RC 36
        Subpart MBA
        MBA 1 RP 1
        MBA 2 RP 17
        MBA 3 RP 18, TAA 15R
        MBA 3(1) TAA 15N
        MBA 3(1)(d) TAA 15Q
        MBA 4(1), (2), (4) TAA 15P
        MBA 4(3) RP 18(3)
        MBA 4(5), (6) TAA 15O
        MBA 5(1)–(4) RP 18
        MBA 5(5), (6) TAA 120OE(1)–(3)
        MBA 6(1)–(3) RP 19
        MBA 6(4)–(9) RP 20
        MBA 7 RP 21
        MBA 8 TAA 15S
        MBA 9 TAA 120OE(4)–(5)
        Subpart MBB
        MBB 1 omitted
        MBB 2(1)(a), (d) RC 37
        MBB 2(1)(b), (c), (2)–(4) RC 38
        MBB 3 RC 39
        MBB 4 RC 40
        Subpart MC
        MC 1 RA 3, RA 13, RB 1
        Subpart MD
        MD 1 LA 6–LA 8
        MD 1(1) RM 2
        MD 1(1A) RM 5
        MD 1(1B) omitted
        MD 1(2) RM 4
        MD 1(2B) RM 6
        MD 1(3), (3A) RB 4
        MD 1(3), (3A), (4) RM 10
        MD 1(4)(b), (c) RM 8
        MD 2(1), (1A) RM 13
        MD 2(2) RM 14
        MD 2(3), (4) RM 15
        MD 2(5)(a)(ii) RZ 6
        MD 2(5), (5A) RM 16
        MD 2(6) RM 17
        MD 2(7) RM 32
        MD 2A RM 33
        MD 2B(1), (1B) RM 22
        MD 2B(2) RM 23
        MD 2B(3) RM 24
        MD 2B(4), (4B) RM 25
        MD 2B(5) RM 26
        MD 2B(6) RM 27
        MD 3(1) RM 28
        MD 3(2) RM 29
        MD 3(3) RM 30
        MD 3(4) RM 31
        MD 3(4)(a) RZ 6
        MD 5 omitted
        Subpart ME
        ME 1(1), (2) OA 2(2), (3), OB 1
        ME 1(3) omitted
        ME 1A OB 2
        ME 1B OB 60(6), (7)
        ME 2 OA 3(3), (4)
        ME 3(1) OA 2(2), (3), OA 3(2)
        ME 3(2) OA 7
        ME 4(1)(a)(viii) OZ 1
        ME 4(1)(a), (1C), (2)(a) OB 4
        ME 4(1)(aab), (2)(aab) OB 19
        ME 4(1)(ab), (2)(ab) OB 16
        ME 4(1)(ac), (2)(ac) OB 5
        ME 4(1)(ad), (2)(ad) OB 6
        ME 4(1)(c), (2)(a) OB 7
        ME 4(1)(cb), (2)(bb) OB 13
        ME 4(1)(cc), (2)(bc) OB 14
        ME 4(1)(cd), (2)(bd) OB 15
        ME 4(1)(d), (2)(c) OB 9
        ME 4(1)(da) OF 5
        ME 4(1)(da), (2)(ca) OB 18
        ME 4(1)(e), (2)(c) OB 10
        ME 4(1)(ea), (2)(cb) OB 20
        ME 4(1)(e), (f) OC 1(8)
        ME 4(1)(eb), (ec), (2)(cc) OB 22
        ME 4(1)(ed), (2)(cd) OB 23
        ME 4(1)(f), (2)(d) OB 11
        ME 4(1)(g), (2)(e) OB 12
        ME 4(1)(h), (2)(f) OB 25
        ME 4(1)(i), (2)(g) OB 8
        ME 4(1)(j), (2)(h) OB 17
        ME 4(1)(k), (2)(k) OB 21
        ME 4(1A), (2A) OB 26
        ME 4(1B)(a), (2B)(a) OB 27
        ME 4(1B)(b), (2B)(b) OB 28
        ME 4(1B)(c), (2B)(c) OB 29
        ME 5(1)(a), (2)(a) OB 30
        ME 5(1)(ab), (2)(ab) OB 49
        ME 5(1)(ac), (2)(ac) OB 50
        ME 5(1)(ad), (2)(ac) OB 51
        ME 5(1)(b), (2)(b) OB 47
        ME 5(1)(c), (2)(c) OB 42
        ME 5(1)(d), (2)(d) OB 31
        ME 5(1)(e)(i) OZ 2
        ME 5(1)(e), (2)(e) OB 32
        ME 5(1)(ea), (2)(ea), (eb) OB 34
        ME 5(1)(eb), (2)(ea), (eb) OB 35
        ME 5(1)(f), (2)(f) OB 43
        ME 5(1)(fb), (2)(fb) OB 44
        ME 5(1)(g), (2)(g) OB 36
        ME 5(1)(h), (2)(e) OB 37
        ME 5(1)(i), (2)(h) OB 41
        ME 5(1)(ia), (2)(ha) OB 40
        ME 5(1)(j), (2)(i) OB 54
        ME 5(1)(ja), (2)(ia) OB 46
        ME 5(1)(k), (2)(j) OB 56
        ME 5(1)(ka), (2)(ja) OB 48
        ME 5(1)(l), (2)(k) OB 33
        ME 5(1)(m), (2)(k) OB 38
        ME 5(1)(n) OZ 3
        ME 5(1)(o), (2)(l), (6), (7) OB 39
        ME 5(1A)(a), (2A) OB 57
        ME 5(1A)(b), (2A) OB 58
        ME 5(1A)(c), (2A) OB 59
        ME 5(3) OA 8
        ME 5(4) OZ 4
        ME 6 OB 60(2), OB 62
        ME 6(1B)–(1D) OB 63
        ME 6(4)(a) OB 55
        ME 6B OB 64
        ME 7 OB 47
        ME 8(1) OA 18
        ME 8(1), (2) OB 60(3)–(5)
        ME 8(2), (3) OB 61
        ME 9(1), (1A), (2) OB 65
        ME 9(3) OB 66
        ME 9(5), (5B) OB 69
        ME 9(5A), (8), (9) OB 68
        ME 9(5B) IA 2(4)(d)
        ME 9(6) OB 70, YA 2(1)–(3)
        ME 9(7)–(9) OB 67
        ME 9B OB 71
        ME 9B(1), (2) OB 13
        ME 9B(2)(a)(i) OB 44
        ME 9C OB 72
        ME 10 OP 1
        ME 10(1), (1A)–(1C) OA 2(2), (3)
        ME 10(1A)–(1C), (2) OA 7
        ME 10(1A), (1B), (1D) OP 3
        ME 10(1C) OP 4
        ME 11(1)(a), (2)(a) OP 7
        ME 11(1)(aa), (2)(aa) OP 8
        ME 11(1)(ab), (2)(ab) OP 9
        ME 11(1)(b), (2)(b) OP 10
        ME 11(1)(c), (2)(a) OP 11
        ME 11(1)(d), (2)(c) OP 12
        ME 11(1)(e), (2)(c) OP 13
        ME 11(1)(eb), (ec), (2)(cb) OP 15
        ME 11(1)(ed), (2)(cc) OP 16
        ME 11(1)(f), (2)(a) OP 14
        ME 11(1)(fb), (2)(fb) OP 18
        ME 11(1)(g), (2)(d) OP 19
        ME 11(1)(i), (2)(e) OP 24
        ME 11(1)(j), (2)(c) OP 17
        ME 11(1)(jb), (2)(eb) OP 20
        ME 11(1)(k), (2)(d) OP 21
        ME 11(1A), (2A) OP 23
        ME 11(1B)(a), (2B)(a) OP 25
        ME 11(1B)(b), (2B)(b) OP 26
        ME 11(1B)(c), (2B)(c) OP 27
        ME 12(1) OP 5
        ME 12(1)(a), (2)(a) OP 28
        ME 12(1)(ab), (2)(ab) OP 39
        ME 12(1)(ac), (2)(ac) OP 40
        ME 12(1)(ad), (2)(ac) OP 41
        ME 12(1)(b), (2)(b) OP 44
        ME 12(1)(c), (2)(c) OP 29
        ME 12(1)(d), (2)(d) OP 30
        ME 12(1)(da), (2)(da) OP 32
        ME 12(1)(db), (2)(da) OP 33
        ME 12(1)(e), (2)(e) OP 43
        ME 12(1)(f), (2)(d) OP 34, OP 35
        ME 12(1)(h) OA 8
        ME 12(1)(h), (2)(g) OP 42
        ME 12(1)(i), (2)(h) OP 46
        ME 12(1)(j), (2)(h) OP 47
        ME 12(1)(k), (2)(j) OP 37
        ME 12(1)(l), (2)(k) OP 31
        ME 12(1)(m), (2)(k) OP 36
        ME 12(1)(n), (2)(l), (3), (4) OP 38
        ME 12(1A)(a), (2A) OP 48
        ME 12(1A)(b), (2A) OP 49
        ME 12(1A)(c), (2A) OP 50
        ME 13 OA 4, OP 2
        ME 13(1) OB 3
        ME 13(2) OP 42
        ME 13(2), (3) OP 22
        ME 13(2), (4) OA 8
        ME 13(3) OB 52
        ME 13(6) OB 69
        ME 14(1) OJ 3(1)(a), OP 44
        ME 14(2) OB 61
        ME 14(3) OP 6
        ME 15 OA 2(2), (3), OJ 1, OJ 2(1)
        ME 16 OA 3(3), (4)
        ME 17(1) OA 2(2), (3), OA 3(2), OJ 2(2), (3)
        ME 17(2) OA 7
        ME 18(1)(a), (2)(a) OJ 3
        ME 18(1)(b), (2)(b) OJ 4
        ME 18(1)(bb), (2)(bb) OJ 6
        ME 18(1)(bc), (2)(bb) OJ 7
        ME 18(1)(c), (2)(c) OJ 5
        ME 18(3)(a), (4)(a) OJ 8(4), (5)
        ME 18(3)(b), (4)(b) OJ 9(3), (8)
        ME 18(3)(c), (4)(c) OJ 11(4), (6)
        ME 19 LR 1
        ME 19(1), (2) OJ 8(1)–(3)
        ME 19(3)–(6) OJ 9(1), (2), (4)–(7)
        ME 19A OJ 11(1)–(3), (5)
        ME 20 OA 2(5), TAA 104B
        ME 21 OJ 1
        ME 21(1) OA 2(2), (3)
        ME 21(1), (2) OJ 12
        ME 21(3), (4) OJ 13
        ME 22(1) OA 2(2), (3), OA 3(2), OJ 1(4)
        ME 22(2) OA 7
        ME 23(1)(a), (2)(a), (3), (6)(a) OJ 14
        ME 23(1)(b), (2)(b) OJ 15
        ME 23(4)(a), (5)(a) OJ 16(4), (5)
        ME 23(4)(b), (5)(b) OJ 17
        ME 23(4)(c), (5)(c) OJ 18
        ME 24 LR 1, OJ 16(1)–(3)
        ME 25 OA 2(2), (3), OP 1(1), OP 109
        ME 26 OA 3(2)
        ME 26(1) OA 7
        ME 26(2) OA 2(2), (3)
        ME 26(2)(a), (3)(a) OP 110
        ME 26(2)(b), (3)(b) OP 111
        ME 26(2)(c), (3)(c) OP 112(1), (4)
        ME 26(2)(d), (3)(d) OP 113
        ME 26(2)(e), (3)(d) OP 114
        ME 26(4)(a), (5)(a) OP 115(3), (5)
        ME 26(4)(b), (5)(b) OP 116(3), (8)
        ME 27 OP 2
        ME 27(1), (3) OJ 2(4), (5), OP 112(1)–(3)
        ME 27(2) OJ 10
        ME 28 LR 1
        ME 28(1), (2) OP 115(1), (2), (4)
        ME 28(3), (4) OP 116(1), (2), (4)–(7)
        ME 28(4) OA 4
        ME 29 OB 24, OB 53
        ME 29(1) OA 10, OA 13
        ME 29(1)(a) OA 9
        ME 29(2) OA 17
        ME 29(2)(a) OA 14
        ME 29(2)(b) OA 15
        ME 30 OB 73(1)–(3), (8)
        ME 30(2) DV 18
        ME 30(3), (4) OB 77
        ME 31 OB 73(4)–(7)
        ME 32 OB 74
        ME 33 OB 75
        ME 34 OB 76
        ME 35 OB 78, OB 82
        ME 35(2) DV 18
        ME 36 OB 78
        ME 37 OB 79
        ME 38 OB 80
        ME 39 OB 81
        ME 40 OA 1(5), TAA 104B
        ME 41 OB 45, OP 45
        Subpart MF
        MF 1(1) OA 2(2), (3), OE 1(1), (4)
        MF 1(1), (2) OE 3
        MF 1(3) OE 2(1)
        MF 1(4), (5) OE 4
        MF 2 OA 3(3), (4)
        MF 3(1) OA 2(2), (3), OA 3(2)
        MF 3(2) OA 7
        MF 4(1)(a) OE 2(2)
        MF 4(1)(a), (2)(a) OE 6
        MF 4(1)(c), (2)(b) OE 7(5), (9), OE 8
        MF 4(1)(d), (2)(c) OE 9
        MF 4(1)(e), (2)(d), (5), (6) OE 10
        MF 4(1)(f), (2)(e) OE 11
        MF 4(3)(a), (4)(a) OE 2(3), OE 12
        MF 4(3)(b), (4)(b) OE 13
        MF 4(3)(c), (4)(c) OE 14
        MF 4(3)(d), (4)(d), (5), (6) OE 15
        MF 4(3)(e), (4)(e) OE 16
        MF 4(5) OA 8, OE 2(6)
        MF 5(1)–(3) OE 13(2)–(4)
        MF 5(4)–(7) OE 7(1)–(4), (6)–(8), OE 8
        MF 6 OA 1(5), TAA 104B
        MF 7(1) OA 2(2), (3)
        ME 7(1)(a) OE 2(4)
        MF 7(1), (2) OP 97
        MF 7(2) OP 1(1)
        MF 7(3), (4) OP 98
        MF 8 OA 3(2)
        MF 8(1) OA 7
        MF 8(2)(a), (3)(a) OP 100
        MF 8(2)(c), (3)(b) OP 101, OP 102
        MF 8(2)(d), (3)(c) OP 103
        MF 8(2)(e), (3)(d) OP 104
        MF 8(4) OA 8
        MF 8(4)(a), (5)(a) OP 105
        MF 8(4)(b), (5)(b) OP 106
        MF 8(4)(c), (5)(c) OP 107
        MF 8(4)(d), (5)(d) OP 108
        MF 9 OA 4, OE 2(5), OP 2, OP 99
        MF 10(1) OP 106
        MF 10(4), (5), (6) OP 101, OP 102
        MF 11(1) OA 2(2), (3), OE 1(2), (4)
        MF 11(1), (2) OE 17
        MF 11(3) OA 4
        MF 11(4), (5) OE 18
        MF 12(1) OA 2(2), (3), OA 3(2)
        MF 12(2) OA 7
        MF 13(1), (2) OE 19
        MF 13(3)(a) OE 20
        MF 13(3)(b) OE 21
        MF 13(3)(c) OE 22
        MF 14 OE 20(4), (5)
        MF 15 OE 5
        MF 16(1) OA 10
        MF 16(1)(a) OA 9
        MF 16(2)(a) OA 14
        MF 16(2)(b) OA 15
        Subpart MG
        MG 1 OA 3(3), (4)
        MG 2(1) OA 2(2), (3)
        MG 2(1), (3) OC 1(1), (2)
        MG 2(2), (3) OC 3
        MG 2(4), (5) OC 4, OP 52
        MG 2(6), (7) OC 5
        MG 3(1) OA 2(2), (3), OA 3(2)
        MG 3(2) OA 7
        MG 4(1)(a), (b) OC 1(3), (4)
        MG 4(1)(a), (c), (2)(a), (3) OC 6(1), (2), (3)(a), (4)
        MG 4(1)(b), (2)(b) OC 7
        MG 4(1)(ba), (2)(ba) OC 9
        MG 4(1)(bb), (2)(bb) OC 8
        MG 4(1)(bc), (2)(bc) OC 10
        MG 4(1)(bd), (2)(bd) OC 11
        MG 4(1)(d), (2)(d) OC 12
        MG 5(1)(a), (2)(a) OC 13
        MG 5(1)(ab), (2)(ab) OC 17
        MG 5(1)(b), (2)(b) OC 20(2), (9)
        MG 5(1)(c), (2)(c) OC 18
        MG 5(1)(ca), (2)(ca) OC 19(1), (4)–(6)
        MG 5(1)(d), (2)(d) OC 14
        MG 5(1)(e), (2)(d) OC 16
        MG 5(1)(f), (2)(e) OC 22
        MG 5(1)(g), (2)(e) OC 23(2), (5)
        MG 5(1)(h), (2)(f) OC 25
        MG 5(1)(i), (2)(g), (3), (4) OC 24
        MG 5(1)(j), (2)(h) OC 26
        MG 5(1)(k), (2)(i) OC 15
        MG 5(3) OC 1(7)
        MG 5(4) OZ 4
        MG 6 OC 27(1), (2)
        MG 7 OC 20(1), (3)–(8)
        MG 8(1) OA 18
        MG 8(1), (2) OC 27(3)–(5)
        MG 8(1), (8) OD 20(2), (5)
        MG 8(2), (3) OC 28(1)–(6), (8), (9)
        MG 8(2), (3), (8) OD 21(1)–(5)
        MG 8(4) OC 22, OD 17(5)
        MG 8B OC 23(1), (3)
        MG 8B(4) reduced deficit debit OC 38
        MG 8B(4) DWP reference period OC 35
        MG 8B(4) maximum deficit debit OC 36
        MG 8B(4) policyholder DWP ratio OC 37
        MG 8B(4) shareholder DWP ratio OC 39
        MG 9(1), (2), (6) OC 30
        MG 9(3) OC 31
        MG 9(4), (5A) OC 33
        MG 9(5) OC 34(1), (2)
        MG 9(7), (8) OC 32
        MG 10 OC 29, OD 22
        MG 10(1) OA 18
        MG 11 OC 18(1)–(5)
        MG 12 OA 2(5), TAA 104B
        MG 13 OP 1
        MG 13(1) OA 2(2), (3), OP 51
        MG 13(3) OA 7
        MG 13(6), (7) OP 53
        MG 14(1) OA 2(2), (3), OA 3(2)
        MG 14(1)(a), (2)(a) OP 56
        MG 14(1)(b), (2)(a) OP 58
        MG 14(1)(bb), (2)(ab) OP 60
        MG 14(1)(c), (2)(a) OP 57
        MG 14(1)(d), (2)(b) OP 63
        MG 14(1)(e), (2)(c) OP 59(2), (4)
        MG 14(1)(f), (2)(d) OP 62
        MG 15(1) OA 2(2), (3), OA 3(2), (4), OA 8
        MG 15(1)(a), (2)(a) OP 64
        MG 15(1)(ab), (2)(ab) OP 65
        MG 15(1)(b), (2)(b) OP 74
        MG 15(1)(c), (2)(c) OP 69
        MG 15(1)(d), (2)(d) OP 66
        MG 15(1)(e), (2)(d) OP 68
        MG 15(1)(f), (2)(e) OP 72
        MG 15(1)(g), (2)(e) OP 75
        MG 15(1)(h), (2)(f) OP 76
        MG 15(1)(i), (2)(g) OP 73
        MG 15(1)(j), (2)(h) OP 77
        MG 15(1)(k), (2)(i) OP 71
        MG 15(1)(l), (2)(j) OP 67
        MG 16 OA 4, OP 2
        MG 16(1) OP 54
        MG 16(1), (4) OC 2
        MG 16(2), (4) OP 59(1), (3)
        MG 16(3) OC 21
        MG 16(5) OP 71
        MG 16(6) OC 34(3)
        MG 16A(1) OC 28(7)
        MG 16A(1B) OC 23(4)
        MG 16A(2) OP 55
        MG 17 OB 24, OB 53
        MG 17(1) OA 3(2)–(4), OA 10, OA 11
        MG 17(1)(a) OA 9
        MG 17(2)(a) OA 14
        MG 17(2)(b) OA 15, OA 16
        Subpart MH
        MH 1 RA 7
        Subpart MI
        MI 1 OA 3(2)
        MI 2(1)–(3) OD 3
        MI 2(1), (4) OA 2(2), (3), OD 1(1), (2), (5)
        MI 2(4) OD 2(1)
        MI 2(5)–(7) OD 4
        MI 3 OA 2(2), (3), OA 3(3), (4)
        MI 3(2) OA 7
        MI 4(1)(a) OD 1(3)
        MI 4(1)(a), (2)(a) OD 5
        MI 4(1)(b), (2)(b) OD 8
        MI 4(1)(c), (2)(c) OD 7
        MI 4(1)(d), (2)(d) OD 9
        MI 4(1)(e), (2)(e) OD 6
        MI 5(1)(a) OD 1(4)
        MI 5(1)(a), (2)(a) OD 1(4), OD 10
        MI 5(1)(b), (2)(b) OD 13
        MI 5(1)(c), (2)(c) OD 17
        MI 5(1)(d), (2)(d) OD 18
        MI 5(1)(e), (2)(e), (3)–(6) OD 16
        MI 5(1)(f), (2)(f), (5), (7) OD 14
        MI 5(1)(g), (2)(f), (5) OD 15
        MI 5(1)(h), (2)(g) OD 19
        MI 5(1)(i), (2)(h) OD 11
        MI 5(1)(j), (2)(i) OD 12
        MI 5(3)–(7) OA 8
        MI 6(1) OC 19(2), (3), OD 6
        MI 6(2) OD 11
        MI 7(1) OD 22(1)
        MI 7(2) OD 20(6)
        MI 8 OD 21
        MI 8(1) OA 18, OD 20, OD 22
        MI 9 OD 18
        MI 10 OD 23
        MI 10(2) OC 6(3)(b)
        MI 10(5) YA 2(1)–(3)
        MI 11 OD 25
        MI 12 OA 2(5), TAA 104B
        MI 13 OA 9, OA 10, OB 24, OB 53
        MI 13(6) OA 12
        MI 13(7) OD 24
        MI 14 OA 2(2), (3), OP 1(1), OP 78(1)
        MI 14(1) OD 1(5)
        MI 15 OA 7
        MI 16 OP 78(2), YA 1 CTR company
        MI 17(1) OA 2(2), (3), OA 3(2)
        MI 17(1)(a), (2)(a) OP 81
        MI 17(1)(b), (2)(b) OP 82
        MI 17(1)(c), (2)(c) OP 83
        MI 17(1)(d), (2)(d) OP 86
        MI 17(1)(e), (2)(e) OP 84(2), (4)
        MI 17(1)(f), (2)(f) OP 85(1), (5)
        MI 18(1) OA 2(2), (3), OA 3(2)
        MI 18(1)(a), (2)(a) OP 87
        MI 18(1)(b), (2)(b) OP 89
        MI 18(1)(c), (2)(c) OP 92
        MI 18(1)(d), (2)(d) OP 93
        MI 18(1)(e), (2)(e), (3), (4) OP 91
        MI 18(1)(e), (3), (4) OA 8
        MI 18(1)(f), (2)(f) OP 94
        MI 18(1)(g), (2)(g) OP 88(1), (5)
        MI 19 OA 4, OP 2
        MI 19(1), (2) OP 79
        MI 19(1), (5) OD 2(2)
        MI 19(3), (4) OP 84(1), (3)
        MI 19(5) OP 90
        MI 20(1) OP 70, OP 85(2)–(4)
        MI 20(2) OP 61, OP 88(2)–(4)
        MI 21 OP 95
        MI 21(5) YA 2(1)–(3)
        MI 22 OD 21(6)–(8)
        MI 22(1) OP 80
        MI 22(4) OP 96
        Subpart MJ
        MJ 1(1) OA 2(2), (3), OF 1(1), (2), OF 3
        MJ 1(2) OZ 5
        MJ 2 OA 3(3), (4)
        MJ 3(1) OA 2(2), (3), OA 3(2), OF 2
        MJ 3(2) OA 7
        MJ 4 OZ 5
        MJ 5 OF 4
        MJ 5(1) OF 1(3)
        MJ 6 OF 5(2)(b)
        MJ 6(1) OF 1(4)
        MJ 7 OA 7, OZ 6
        MJ 8 OA 2(5), TAA 104B
        Subpart MK
        MK 1 OK 1
        MK 1(1) OA 1(5)
        MK 2 OA 3(3), (4)
        MK 3 OK 1
        MK 3(1) OA 2(2), (3), OA 3(2)–(4)
        MK 3(2) OA 7
        MK 4(1)(a), (2)(a) OK 2
        MK 4(1)(b), (2)(a) OK 3
        MK 4(1)(c), (2)(a) OK 4
        MK 4(1)(d), (2)(b) OK 5
        MK 4(1)(e), (2)(c) OK 6
        MK 4(1)(f), (2)(c) OK 7
        MK 4(1)(g), (2)(d) OK 9
        MK 4(1)(h), (2)(e) OK 8
        MK 5(1)(a), (2)(a) OK 10
        MK 5(1)(b), (2)(b) OK 11
        MK 5(1)(c), (g), (2)(c) OK 12
        MK 5(1)(d), (2)(d) OK 16(4), (5)
        MK 5(1)(e), (2)(c) OK 14
        MK 5(1)(f), (2)(f) OK 15
        MK 5(1)(h), (2)(g) OK 17
        MK 5(1)(i), (2)(h) OK 18
        MK 5(1)(j), (2)(i) OK 13
        MK 5(3), (4) OA 8
        MK 6 OK 19
        MK 7(1) OA 18, OK 19(2), (3)
        MK 7(2)–(4) OK 20
        MK 7(5) OK 16(1)–(3)
        MK 8(1), (2), (6) OK 21
        MK 8(3), (4), (6) OK 22
        MK 8(5) OK 23
        MK 8(5B) OK 24
        MK 8(6) YA 2(1)–(3)
        MK 9 OA 2(5), TAA 104B
        Subpart MZ
        MZ 1 omitted
        MZ 2 omitted
        MZ 3 omitted
        MZ 4 omitted
        MZ 5 omitted
        MZ 6 omitted
        MZ 8 RZ 1
        MZ 9 RZ 2
        MZ 10 RZ 3
        MZ 11 RZ 4
        MZ 12 RZ 5
        PART N
        Subpart NB
        NB 1 FM 3
        Subpart NBA
        NBA 1 RP 2(1), (2), TAA 15C
        NBA 2(1)(a)–(c), (2), (3) TAA 15D
        NBA 2(1)(c) TAA 15F
        NBA 2(4) TAA 15E
        NBA 3 TAA 15J
        NBA 4(1)(a) RP 9
        NBA 4(1)(b)(i), (ii) RP 10
        NBA 4(1)(b)(iii) RP 11
        NBA 4(1B) RP 8
        NBA 4(2), (3) RP 7
        NBA 4(4) RP 12
        NBA 5 RP 16
        NBA 5(1) RP 14
        NBA 5(1B) RP 15
        NBA 5(1), (2) RP 13
        NBA 5(3) TAA 15K
        NBA 5(4) TAA 15L
        NBA 6 RP 6
        NBA 7 RA 19, RM 7
        NBA 8 RP 2(3), TAA 15J(3), (4)
        Subpart NBB
        NBB 1 RP 4
        NBB 2 TAA 15G
        NBB 3 RP 3, TAA 15C(2)
        NBB 3(2) TAA 15M
        NBB 4(1) TAA 15H
        NBB 4(2)–(5) TAA 15I
        NBB 5(1)–(3) TAA 15M
        NBB 5(4), (5) RP 5
        NBB 6 RP 4
        NBB 7(1), (2) TAA 15J(3), (4)
        NBB 7(3) RP 2(3)
        Subpart NC
        NC 1(1) omitted
        NC 1(2) RD 3(1), (5)
        NC 2(1) RA 2, RD 16
        NC 2(2)–(4) RD 15
        NC 2(5) RD 17
        NC 3 YA 1 pay
        NC 4 RD 6
        NC 5 RD 21
        NC 5(2) RA 10
        NC 6 RD 10(1), (2), (4)
        NC 6(1A), (3) RD 9
        NC 6(1C), (1D) RD 11
        NC 7(1) TAA 24L
        NC 7(2) RD 18
        NC 7(3) TAA 24P
        NC 8(1) proviso TAA 24C
        NC 8(1), (1AA) TAA 24B
        NC 8(1A) RD 10(2)(a)
        NC 8(2)–(4), (11) TAA 24I
        NC 8(7) TAA 24H
        NC 8(9A) TAA 24D
        NC 8(10) TAA 24P
        NC 8(12) TAA 24E
        NC 8A TAA 24I
        NC 9 TAA 24H
        NC 10 RD 12
        NC 11 RD 13
        NC 12 RD 14
        NC 12A TAA 24G
        NC 13 RD 11
        NC 14 TAA 24F
        NC 15 RA 5, RA 15
        NC 15(1) RD 4(1)
        NC 15(1), (2), (2B) TAA 24J
        NC 15(1), (5), (6) RD 22
        NC 15(3) TAA 24P
        NC 15(4) RD 2(3)
        NC 15(7) RA 20
        NC 16 RA 8, RA 10, RD 4(2)
        NC 18 RD 23
        NC 18(1) RD 24
        NC 19 RA 9
        NC 20 RA 22
        NC 20(1) RA 10
        NC 21 RA 21
        NC 21(f)–(h) RD 8
        Subpart ND
        ND 1 RA 5(1)(b), RA 10
        ND 1(1)–(3) RD 26
        ND 1(2)(a) RD 59
        ND 1(2)(b), (4) RD 58
        ND 1(2)(c), (4), (5) RD 61
        ND 1(2)(c), (5) RD 60
        ND 1(6) TAA 46E
        ND 1A(1) RD 27(1)
        ND 1A(1)–(1D) RD 28
        ND 1A(2)–(6) RD 29
        ND 1AB RD 30
        ND 1B(1)–(6) RD 31
        ND 1B(7) RD 32
        ND 1C RD 33
        ND 1D RD 34
        ND 1DB RD 35
        ND 1E RD 36
        ND 1F RA 21
        ND 1G RD 34(1), (3)
        ND 1H RD 37
        ND 1I RD 38
        ND 1IB RD 39
        ND 1J RD 40
        ND 1K RD 41
        ND 1L RD 27(2), (3)
        ND 1M YA 1 identical goods
        ND 1N RD 42
        ND 1O RD 43
        ND 1P(1) YA 1 cost, price
        ND 1P(2) RD 44
        ND 1Q RD 45
        ND 1R RD 46
        ND 1S RD 54
        ND 1T RD 55
        ND 1U RD 56
        ND 1V RD 57
        ND 1W(1) omitted
        ND 1W(2) RA 2, RA 10
        ND 2(1)–(4) RD 59
        ND 2(2) RD 58
        ND 2(3) TAA 46B
        ND 2(4) RD 62(5)
        ND 2(5) omitted
        ND 3(1), (1A) RD 47
        ND 3(2) RD 48
        ND 3(4)–(7) RD 49(1), (2)
        ND 4 RD 49(3)
        ND 5(1), (2) RD 51(1)–(2)
        ND 5(3)–(6) RD 50
        ND 5A RD 52
        ND 6 RD 53
        ND 7 RD 51(4), (6)
        ND 7A RD 51(5), (6)
        ND 8 RD 63
        ND 8B RD 39
        ND 9 TAA 46B
        ND 9(2), (3) RA 15
        ND 10 RA 15
        ND 10(1) RD 59
        ND 10(2)–(5) TAA 46B
        ND 10(4)(a) RA 19, RM 9
        ND 11 TAA 46B
        ND 12 TAA 46B
        ND 13 RA 15, RD 61
        ND 13(5), (6) TAA 46C
        ND 13(8) RA 20
        ND 14 RA 15, RD 60
        ND 14(2B) RD 62(5)
        ND 14(5), (6) TAA 46C
        ND 14(8) RA 20
        ND 15 RD 62(5)
        ND 15(7), (8) RD 60(5), TAA 46D
        ND 16 RD 49(4)
        Subpart NE
        NE 1 RD 64(2)
        NE 2 RD 67
        NE 2(2) RD 65(2)
        NE 2A(1), (2) RA 8, RD 68
        NE 2A(3) omitted
        NE 2AA RD 69
        NE 2B RD 69
        NE 3B RD 66(7)(d), (8)–(11), (13)
        NE 3 RA 5(1)(c), RD 66(3)–(7), (13)
        NE 4 RA 15
        NE 5 RA 10, RD 70
        NE 6 RA 9, RD 71
        NE 6(b), (c) RD 66(12)
        NE 7 RA 23
        NE 7(2) RA 2, YA 2(1)–(3)
        Subpart NEA
        NEA 1 RD 72
        Subpart NF
        NF 1(1) omitted
        NF 1(2), (4), (5) RE 2
        NF 1(2)(b)(ix), (x) LB 3(3)
        NF 2(1)(a) RE 12
        NF 2(1)(b) RE 13
        NF 2(1)(c), (2) RE 14
        NF 2(1)(d) RE 15
        NF 2(1)(e), (f) RE 16
        NF 2(1)(g) RE 17
        NF 2(1A), (1AB) RE 3
        NF 2(1B) RE 18
        NF 2(3), (4) RE 4
        NF 2(5) RE 10
        NF 2(6) RF 5
        NF 2(7), (7B) RE 5, RE 29
        NF 2(8) RE 6
        NF 2A(1), (3) RE 19
        NF 2A(2) omitted
        NF 2AA TAA 15T
        NF 2B RE 11
        NF 2C omitted
        NF 2D(1), (3) RE 19
        NF 2D(2) omitted
        NF 3 RA 8, RA 10
        NF 3(1) RE 8
        NF 3(1), (2) RE 7
        NF 3(3)–(5) RE 9
        NF 4 RA 6, RA 10, RA 15
        NF 4(1), (2) RE 20
        NF 4(1)–(5), (7), (8) RE 21
        NF 4(5) RA 16
        NF 4(6) RA 17, RE 28
        NF 4(6B) RA 18
        NF 4(9) RE 26
        NF 5 RE 22
        NF 6(1) RA 11
        NF 6(2)–(4) RA 12
        NF 7(1) RA 19
        NF 7(1), (2) RA 12
        NF 7(1), (2), (5) RM 8
        NF 8(1) RE 23
        NF 8(2)–(4) TAA 24K
        NF 8A(1) RE 24
        NF 8A(2), (3) TAA 24K
        NF 8B RE 25
        NF 8B(b) LB 3(2)
        NF 9(1) RE 27
        NF 9(1)–(3) TAA 32E
        NF 9(4), (5) TAA 32H
        NF 9(6), (7), (9)–(11) TAA 32G
        NF 9(8), (10) TAA 32F
        NF 9(12)–(14) TAA 32I
        NF 10 RE 30
        NF 10(1)(a), (d), (3) TAA 32J
        NF 11(1) TAA 32K
        NF 11(1), (2) RE 27
        NF 11(2)–(9) TAA 32L
        NF 12 RA 9
        NF 13 RA 2, RA 10, YA 2(1)–(3)
        Subpart NG
        NG 1(1) omitted
        NG 1(2)–(4) RF 2
        NG 2(1)(a) RF 8
        NG 2(1)(b)(i), (ib) RF 12
        NG 2(1)(ab) RF 12B
        NG 2(1)(b)(iii) RF 12C
        NG 2(1)(b)(ii) RF 10(5B)
        NG 2(1)(c) RF 7
        NG 2(2) RF 14
        NG 2(3), (4) RF 9
        NG 3 RB 3, RF 2(4)
        NG 4 RF 2(5), (6)
        NG 5 TAA 32M(1)
        NG 6 TAA 32M(2)
        NG 7 TAA 32M(3)–(5)
        NG 8(1) RF 3
        NG 8(2), (3) RF 4
        NG 9 RF 10
        NG 9(1)(a) OD 1(3)
        NG 10 RF 15
        NG 11 RA 6, RA 15
        NG 11(1)–(3) RF 13
        NG 11(4) RA 16
        NG 11(4B) RA 18
        NG 12 RA 8, RA 10
        NG 13 RA 10, RF 6
        NG 14 RF 11
        NG 15 RA 9
        NG 16 RA 19
        NG 16(1), (1A) RM 8
        NG 16(5) TAA 165B
        NG 16A(1) RA 11
        NG 16A(2), (3) RA 12
        NG 17(1) RA 23
        NG 17(2) RA 2, YA 2(1)–(3)
        Subpart NH
        NH 1(1) RG 3
        NH 1(2) RG 2
        NH 2(1) RG 4
        NH 2(2), (3) RG 5
        NH 2(4) TAA 32N
        NH 3 RA 6, RA 15
        NH 3(1) RG 3
        NH 3(2) IA 3(2)(b)
        NH 3(2)–(4) RG 6
        NH 3(6) TAA 32N
        NH 3(7) RA 2, RM 6, YA 2(1)–(3)
        NH 4 RA 19
        NH 4(1) RM 3
        NH 4(2), (3) RM 18
        NH 4(4)(a) RM 19
        NH 4(4)(b) RM 20
        NH 4(5)(b), (c) TAA 71B
        NH 4(5), (6) IA 3(2)(c), RM 21
        NH 4(8) RA 20
        NH 4(9) FM 30(6)
        NH 5(1), (2) FM 25
        NH 5(3), (9) FM 24
        NH 5(4) FM 26
        NH 5(5), (6), (8) FM 27
        NH 5(6), (7) IA 3(2)(c)
        NH 5(7) FM 28
        NH 6(1), (2), (5), (7) FM 30(1)–(5), (7)
        NH 6(6) FM 29
        NH 7 RG 7
        Subpart NZ
        NZ 1 omitted
        PART O
        Subpart OB
        OB 1 YA 1
        OB 1 absentee HD 18(2)
        OB 1 beneficiary income HC 5, HC 6(1)–(3)
        OB 1 category A income HR 3(1), (2), (7)
        OB 1 category B income HR 3(3)
        OB 1 complying fund rules RD 66
        OB 1 consideration FA 7, FA 13
        OB 1 consolidation rules FM 2(2)
        OB 1 corpus HC 4
        OB 1 current value HR 3(4)
        OB 1 designated investment fund HR 3(6)
        OB 1 distribution HC 14
        OB 1 dividend withholding payment rules RG 1
        OB 1 DWP reference period OC 35
        OB 1 effective interest HA 43
        OB 1 eligible company FM 31(1)
        OB 1 eligible period MC 8
        OB 1 employer’s superannuation contribution RD 65(1)
        OB 1 extra pay RD 7
        OB 1 FBT rules RD 25
        OB 1 foreign company HA 6(2)
        OB 1 foreign trust HC 10(2)–(4), HC 11
        OB 1 full time earner MA 7
        OB 1 fully conduit tax relief credited RF 9(6), (7)
        OB 1 group investment fund HR 3(4)
        OB 1 imputation rules FN 2
        OB 1 lessee’s acquisition cost FA 7, FA 13
        OB 1 lessee’s outstanding balance FA 15
        OB 1 lessor’s disposition value FA 7, FA 13
        OB 1 lessor’s outstanding balance FA 15
        OB 1 Maori authority HF 1
        OB 1 Maori authority rules HF 1
        OB 1 maximum deficit debit OC 36
        OB 1 member credit contributions MK 3(1)
        OB 1 member credit year MK 1(2), MK 4, MK 8
        OB 1 net balance due FA 15
        OB 1 non-qualifying trust HC 12
        OB 1 NRWT rules RF 1
        OB 1 PAYE rules RD 2(1), (2)
        OB 1 policyholder DWP ratio OC 37
        OB 1 principal caregiver MC 10
        OB 1 provisional tax rules RC 2, RC 3
        OB 1 qualifying amalgamation FO 3
        OB 1 qualifying person (a)(i) MC 3
        OB 1 qualifying person (a)(ii) MC 4
        OB 1 qualifying person (a)(iii) MC 5
        OB 1 qualifying trust HC 10(1)
        OB 1 reduced deficit debit OC 38
        OB 1 relative YB 9–YB 12
        OB 1 resident imputation subgroup FN 8
        OB 1 RWT rules RE 1
        OB 1 salary or wages RD 5
        OB 1 settlor HC 27, HC 28
        OB 1 shareholder DWP ratio OC 39
        OB 1 specified period MC 11
        OB 1 specified superannuation contribution RD 65(1), (2)
        OB 1 SSCWT rules RD 64
        OB 1 taxable distribution HC 15
        OB 1 trans-Tasman imputation group FN 8
        OB 1 trustee income HC 5, HC 7(1)
        OB 2 RD 3(1)–(4)
        OB 3(1) HA 2
        OB 3(1)(a), (b), (g) HA 6(2)
        OB 3(1)(c), (3) HA 7
        OB 3(1)(d) HA 9(1)
        OB 3(1)(f) HA 5
        OB 3(3A) HA 11(5)
        OB 3(4) HA 9(2)
        OB 3A YA 1 charitable purpose
        OB 6 YA 2
        OB 6(1)(a), (d), (i) omitted
        OB 6(1)(b), (c) YA 2(4)
        OB 6(1)(e) YA 2(5)
        OB 6(1)(f) YA 2(6)
        OB 6(2), (3) YA 3
        Subpart OC
        OC 1(1) omitted
        OC 1(2) HR 5
        OC 1(2)–(6) HR 6
        OC 1(6) HR 7
        OC 3(a) YA 1 company (e)
        OC 3(b) YA 1 business (b)(i)
        OC 3(c) CV 5
        OC 3(d) omitted
        OC 4 TAA 225AA
        Subpart OD
        OD 1 YC 1
        OD 2 omitted
        OD 3(1), (2) YC 2
        OD 3(3)(a) YC 5
        OD 3(3)(c) YC 6
        OD 3(3)(d) YC 4(1)–(3)
        OD 4(1), (2) YC 3
        OD 4(3)(a) YC 5
        OD 4(3)(c) YC 6
        OD 4(3)(d), (4) YC 4(4)–(8)
        OD 5(1) YC 7
        OD 5(2) YC 8
        OD 5(3), (4) YC 9
        OD 5(5) YC 10
        OD 5(5A)–(5C) YC 12
        OD 5(6) YC 11
        OD 5(6A)–(6F) YC 13
        OD 5(7) YC 14
        OD 5(8) YC 15
        OD 5(9) YC 16
        OD 5A YC 17
        OD 5AA YC 18
        OD 5B YC 19
        OD 6 YC 20
        OD 7(1)(a), (2), (3) YB 2
        OD 7(1)(b), (2) YB 5
        OD 7(1)(c) YB 9–YB 12
        OD 7(1)(d)(i) YB 16
        OD 7(1)(d)(ii) YB 17
        OD 8(1), (3), (4) YB 20
        OD 8(1)(a), (2), (3)(a)(i), (3A), (4)(a)(i), (6) YB 2
        OD 8(1)(b), (2)(b), (c) YB 8
        OD 8(1)(c), (3)(d), (4)(c) YB 9–YB 12
        OD 8(1)(d), (3)(e), (4)(d) YB 16
        OD 8(1)(e), (3)(f), (4)(e) YB 17
        OD 8(1)(f), (3)(h) YB 14
        OD 8(1)(g), (3)(g) YB 13
        OD 8(1)(h) YB 19
        OD 8(3)(a)(ii), (3A) YB 3
        OD 8(3)(b) YB 7
        OD 8(3)(c), (3A) YB 4
        OD 8(3)(i) YB 15
        OD 8(3)(j) YB 18
        OD 8(4)(b) YB 6
        OD 8(4)(b)(i) YB 5
        OD 9 YB 21
        Subpart OE
        OE 1 YD 1
        OE 2(1), (1B) YD 2(1), (3)
        OE 2(2)–(6) YD 3
        OE 4(1) YD 4
        OE 4(1A) YZ 1
        OE 5 omitted
        OE 7(1), (2) YD 10
        OE 7(3)–(5) YD 11
        OE 8 YD 9
        Subpart OF
        OF 1 YE 1
        OF 2(1) HC 6(3), (4)
        PART Y
        Subpart YA
        YA 1 ZA 1
        YA 2 ZA 2
        YA 3 ZA 3
        YA 4 ZA 4
        YA 5 ZA 5
        YA 6 ZA 6
        Schedules
        Schedule 1 schedule 1
        Schedule 2 part A schedule 5
        Schedule 2 part B schedule 1
        Schedule 3 schedule 24
        Schedule 4 schedule 25
        Schedule 5 schedule 26
        Schedule 6 schedule 27
        Schedule 6B schedule 19
        Schedule 7 schedule 20
        Schedule 8 schedule 17
        Schedule 9 schedule 18
        Schedule 10 schedule 10
        Schedule 11 schedule 12
        Schedule 11B schedule 11
        Schedule 12 schedule 31
        Schedule 13 schedule 3
        Schedule 14 schedule 1
        Schedule 15 schedule 37
        Schedule 16 schedule 13
        Schedule 17 schedule 14
        Schedule 18 schedule 36
        Schedule 19 schedule 2
        Schedule 19, appendix omitted
        Schedule 20 schedule 48
        Schedule 21 schedule 49
        Schedule 22 schedule 50
        Schedule 22A schedule 51
        Schedule 23 schedule 52
        Other legislation and regulations
        Income Tax Amendment Act (No 5) 1988, s 9 HC 1(2)(d)
        Income Tax (Withholding Payments) Regulations 1979, regs 2, 4, 6–8 RD 8
        Income Tax (Withholding Payments) Regulations 1979, reg 3 RD 10(3)
        Income Tax (Withholding Payments) Regulations 1979, reg 5 TAA 24M
        Income Tax (Withholding Payments) Regulations 1979, reg 5(3) RD 24
        Income Tax (Withholding Payments) Regulations 1979, reg 6A TAA 24N
        Income Tax (Withholding Payments) Regulations 1979, regs 10, 11 RD 19
        Income Tax (Withholding Payments) Regulations 1979, reg 12 RD 20
        Income Tax (Withholding Payments) Regulations 1979, reg 12A TAA 24O
        Income Tax (Withholding Payments) Regulations 1979, schedule schedule 4
        Notes
        • Schedule 52 part A: amended, on , by section 593(1)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(1)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(4)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(4)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(5) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(6) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(7) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(8) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(9) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(10)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(10)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(10)(c) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(10)(d) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(11) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(12) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part A: amended, on , by section 593(13) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

        Part BIncome Tax Act 2007: corresponding provisions in Income Tax Act 2004 and other legislation or regulation

        This is a very large table having 2 columns. The first row on each page is the headings for the columns. The heading for the second column has 2 lines of text. Some entries in the first column are headings and there are no corresponding entries in the second column.
        Provision in Income Tax Act 2007 Corresponding provision in Income Tax Act 2004 (unless otherwise stated)
        A 1 A 1
        A 2 A 2
        PART A
        AA 1 AA 1
        AA 2 AA 2
        AA 3(1) AA 3(2)
        AA 3(2) new
        AA 4 new
        PART B
        Subpart BA
        BA 1 BA 1
        Subpart BB
        BB 1 BB 1
        BB 2 BB 2
        BB 3 BB 3
        Subpart BC
        BC 1 BC 1
        BC 2 BC 2
        BC 3 BC 3
        BC 4 BC 4
        BC 5 BC 5
        BC 6 BC 6(1), (5)
        BC 7 BC 7
        BC 8 BC 9
        Subpart BD
        BD 1 BD 1
        BD 2 BD 2
        BD 3 BD 3
        BD 4 BD 4
        Subpart BE
        BE 1 BE 1
        Subpart BF
        BF 1 BF 1
        Subpart BG
        BG 1 BG 1
        Subpart BH
        BH 1 BH 1
        PART C
        Subpart CA
        CA 1 CA 1
        CA 2 CA 2
        Subpart CB
        CB 1 CB 1
        CB 2 FB 3
        CB 3 CB 2
        CB 4 CB 3
        CB 5 CB 4
        CB 6 CB 5, OB 1 land (a)(i)
        CB 7 CB 6
        CB 8 CB 6B
        CB 9 CB 7
        CB 10 CB 8
        CB 11 CB 9
        CB 12 CB 10
        CB 13 CB 11
        CB 14 CB 12
        CB 15 CB 13
        CB 16 CB 14
        CB 17 CB 15
        CB 18 CB 16
        CB 19 CB 17
        CB 20 CB 18
        CB 21 CB 19
        CB 22 CB 20
        CB 23 CB 21
        CB 24 CB 22
        CB 25 CB 23
        CB 26 CB 4B
        CB 27 CB 24
        CB 28 CB 24B
        CB 29 CB 25
        CB 30 CB 26
        CB 31 CB 27
        CB 32 CB 28
        CB 33 HF 1(1)
        CB 34 HF 1(3)(c), (5), (6)
        Subpart CC
        CC 1 CC 1
        CC 2 CC 2
        CC 3 CC 3
        CC 4 CC 4
        CC 5 CC 5
        CC 6 CC 6
        CC 7 CC 7
        CC 8 CC 8
        CC 9 CC 9
        CC 10 CC 10
        CC 11 FC 8E
        CC 12 FC 8D(2)
        CC 13 FC 10(5)(d)–(f)
        Subpart CD
        CD 1 CD 1
        CD 2 CD 1B
        CD 3 CD 2
        CD 4 CD 3
        CD 5 CD 4
        CD 6 CD 5
        CD 7 CD 6
        CD 8 CD 7
        CD 9 CD 7B
        CD 10 CD 7C
        CD 11 GB 1(3), GD 3, GD 5
        CD 12 HH 1(9)
        CD 13 CD 8
        CD 14 FCB 2(b)
        CD 15 CD 9
        CD 16 CD 10
        CD 17 CD 10B
        CD 18 CD 10C
        CD 19 CD 11
        CD 20 CD 12
        CD 21 CD 13
        CD 22 CD 14
        CD 23 CD 15
        CD 24 CD 16
        CD 25 CD 17
        CD 26 CD 18
        CD 27 CD 19
        CD 28 CD 20
        CD 29 CD 21
        CD 30 CD 21B
        CD 31 CD 22
        CD 32 CD 23
        CD 33 CD 24
        CD 34 CD 24B
        CD 35 CD 25
        CD 36 CD 26
        CD 37 HI 4(2)
        CD 38 CD 27
        CD 39 CD 28
        CD 40 CD 29
        CD 41 CD 30
        CD 42 CD 31
        CD 43 CD 32
        CD 44 CD 33
        CD 45 CD 34
        CD 46 CD 35
        CD 47 CD 36
        CD 48 CD 37
        CD 49 CD 38
        CD 50 CD 39
        CD 51 CD 40
        CD 52 CD 41
        CD 53 CD 42
        CD 54 CD 43
        Subpart CE
        CE 1 CE 1
        CE 2 CE 2
        CE 3 CE 3
        CE 4 CE 4
        CE 5 CE 5
        CE 6 CE 6
        CE 7 CE 7
        CE 8 CE 8
        CE 9 CE 9
        CE 10 CE 10
        CE 11 CE 11
        CE 12 CE 12
        Subpart CF
        CF 1 CF 1
        CF 2 CF 2
        Subpart CG
        CG 1 CG 1
        CG 2 CG 2
        CG 3 CG 3
        CG 4 CG 4
        CG 5 CG 5
        CG 6 CG 6
        CG 7 FC 5(1)
        Subpart CH
        CH 1 CH 1
        CH 2 CH 2
        CH 3 CH 3
        CH 4 CH 4
        CH 5 CH 5
        CH 6 FC 8H(2), FC 8I(3)(a)
        CH 7 new
        CH 8 new
        CH 9 FG 8(1)
        CH 10 FG 8B(1)
        Subpart CP
        CP 1 CP 1
        Subpart CQ
        CQ 1 CQ 1
        CQ 2 CQ 2
        CQ 3 CQ 3
        CQ 4 CQ 4
        CQ 5 CQ 5
        CQ 6 CQ 6
        Subpart CR
        CR 1 CR 1
        CR 2 CR 2
        CR 3 FC 13, FC 14(2)
        Subpart CS
        CS 1 CS 1
        CS 2 CS 2
        CS 3 CS 3
        CS 4 CS 4
        CS 5 CS 5
        CS 6 CS 6
        CS 7 CS 7
        CS 8 CS 8
        CS 9 CS 9
        CS 10 CS 10
        CS 11 CS 11
        CS 12 CS 12
        CS 13 CS 13
        CS 14 CS 14
        CS 15 CS 15
        CS 16 CS 16
        CS 17 CS 17
        CS 18 GD 6(1), (2)
        Subpart CT
        CT 1 CT 1
        CT 2 CT 2
        CT 3 CT 3
        CT 4 CT 4
        CT 5 CT 5
        CT 6 CT 6
        CT 7 CT 7
        Subpart CU
        CU 1 CU 1
        CU 2 CU 2
        CU 3 CU 3
        CU 4 CU 4
        CU 5 CU 5
        CU 6 CU 6
        CU 7 CU 7
        CU 8 CU 8
        CU 9 CU 9
        CU 10 CU 10
        CU 11 CU 11
        CU 12 CU 12
        CU 13 CU 13
        CU 14 CU 14
        CU 15 CU 15
        CU 16 CU 16
        CU 17 CU 17
        CU 18 CU 18
        CU 19 CU 19
        CU 20 CU 20
        CU 21 CU 21
        CU 22 CU 22
        CU 23 CU 23
        CU 24 CU 24
        CU 25 CU 25
        CU 26 CU 26
        CU 27 CU 27
        CU 28 CU 28
        CU 29 CU 29
        Subpart CV
        CV 1 CV 1
        CV 2 HB 2(1)(e)
        CV 3 FD 10(8)
        CV 4 FE 4(b)
        CV 5 OC 3(c)
        CV 6 CV 2
        CV 7 CV 3
        CV 8 CV 4
        CV 9 LE 3(6), (8)
        CV 10 FH 8(3)
        CV 11 HI 4(3), HI 5(2), (3), HI 7
        CV 12 HH 8
        CV 13 HH 1(7), HH 3(1)
        CV 14 HH 3(5A)
        CV 15 HH 3(3)
        CV 16 FC 18, FC 19
        CV 17 FC 21(1), (2), (4)
        Subpart CW
        CW 1 CW 1
        CW 2 CW 2
        CW 3 CW 3
        CW 4 CW 4
        CW 5 CW 5
        CW 6 CW 6
        CW 7 CW 7
        CW 8 CW 8
        CW 9 CW 9
        CW 10 CW 10
        CW 11 CW 11
        CW 12 CW 11B
        CW 13 CW 11C
        CW 14 HG 10(a)
        CW 15 HG 13(1)(a), (1A)
        CW 16 CW 12
        CW 17 CW 13
        CW 18 CW 14
        CW 19 CW 15
        CW 20 CW 16
        CW 21 CW 17
        CW 22 CW 18
        CW 23 CW 19
        CW 24 CW 20
        CW 25 CW 21
        CW 26 CW 22
        CW 27 CW 22B
        CW 28 CW 23
        CW 29 CW 23B
        CW 30 CW 24
        CW 31 CW 25
        CW 32 CW 26
        CW 33 CW 27
        CW 34 CW 28
        CW 35 CW 28B
        CW 36 CW 29
        CW 37 CW 30
        CW 38 CW 31
        CW 39 CW 32
        CW 40 CW 33
        CW 41 CW 34
        CW 42 CW 35
        CW 43 CW 36
        CW 44 CW 37
        CW 45 CW 38
        CW 46 CW 39
        CW 47 CW 40
        CW 48 CW 40B
        CW 49 CW 41
        CW 50 CW 42
        CW 51 CW 43
        CW 52 CW 44
        CW 53 HH 3(5)
        CW 54 HH 4(3B)
        CW 55 HI 5(1)
        CW 56 CW 45
        CW 57 CW 45B
        CW 58 CW 46
        CW 59 CW 47
        CW 60 CW 48
        CW 61 CW 49
        CW 62 CW 49B
        CW 63 GB 1(1)–(2C), GD 3(1), (2)
        CW 64 CW 50
        Subpart CX
        CX 1 CX 1
        CX 2 CX 2
        CX 3 CX 3
        CX 4 CX 4
        CX 5 CX 5
        CX 6 CX 6
        CX 7 CX 6B
        CX 8 CX 7
        CX 9 CX 8
        CX 10 CX 9
        CX 11 CX 10
        CX 12 CX 11
        CX 13 CX 12
        CX 14 CX 13
        CX 15 CX 14
        CX 16 CX 15
        CX 17 CX 16
        CX 18 GC 15(3), (4)
        CX 19 CX 17
        CX 20 CX 18
        CX 21 CX 18B
        CX 22 CX 19
        CX 23 CX 20
        CX 24 CX 20B
        CX 25 CX 21
        CX 26 CX 22
        CX 27 CX 23
        CX 28 CX 24
        CX 29 CX 25
        CX 30 CX 26
        CX 31 CX 26B
        CX 32 CX 27
        CX 33 CX 27B
        CX 34 CX 28
        CX 35 CX 29
        CX 36 CX 30
        CX 37 CX 31
        CX 38 CX 32
        CX 39 CX 33
        CX 40 CX 34
        CX 41 CX 35
        CX 42 CX 36
        CX 43 CX 37
        CX 44 CX 38
        CX 45 CX 39
        CX 46 CX 40
        CX 47 CX 41
        CX 48 CX 41B
        CX 49 CX 42
        CX 50 CX 1B
        CX 51 CX 43
        CX 52 CX 43B
        CX 53 CX 44
        CX 54 CX 44B
        CX 55 CX 44C
        CX 56 CX 44D
        CX 57 CX 44E
        CX 58 HH 3A–HH 3F
        CX 59 HH 3(4)
        CX 60 HB 2(1)(a)
        CX 61 GB (1)–(2C), GD 3(1), (2)
        Subpart CZ
        CZ 1 CZ 1
        CZ 2 CZ 2
        CZ 3 CZ 3
        CZ 4 CZ 4
        CZ 5 CZ 5
        CZ 6 CZ 6
        CZ 7 CZ 7
        CZ 8 CZ 8
        CZ 9 CZ 9
        CZ 10 CZ 10
        CZ 11 CZ 11
        CZ 12 CZ 12
        CZ 13 CZ 13
        CZ 14 CZ 14
        CZ 15 CZ 15
        CZ 16 CZ 16
        CZ 17 CZ 17
        CZ 18 CZ 18
        CZ 19 CZ 19
        CZ 20 FC 6(7), (8)
        CZ 21 GD 6(3)
        CZ 22 CZ 20
        PART D
        Subpart DA
        DA 1 DA 1
        DA 2 DA 2
        DA 3 DA 3
        DA 4 DA 4
        Subpart DB
        DB 1 DB 1
        DB 2 DB 2
        DB 3 DB 3
        DB 4 DB 4
        DB 5 DB 5
        DB 6 DB 6
        DB 7 DB 7
        DB 8 DB 8
        DB 9 HG 9(3)–(5)
        DB 10 FC 1(1), FC 2(2)
        DB 11 DB 9
        DB 12 DB 9B
        DB 13 DB 10
        DB 14 DB 11
        DB 15 DB 12
        DB 16 DB 12B
        DB 17 DB 12C
        DB 18 DB 13
        DB 19 DB 13B
        DB 20 DB 14
        DB 21 DB 15
        DB 22 DB 16
        DB 23 DB 17
        DB 24 DB 18
        DB 25 FC 4(f)(iv)
        DB 26 DB 19
        DB 27 DB 20
        DB 28 DB 21
        DB 29 FB 4A
        DB 30 DB 22
        DB 31 DB 23
        DB 32 DB 24
        DB 33 DB 25
        DB 34 DB 26
        DB 35 DB 27
        DB 36 DB 28
        DB 37 DB 28B
        DB 38 DB 29
        DB 39 DB 30
        DB 40 DB 31
        DB 41 DB 32
        DB 42 DB 33
        DB 43 DB 34
        DB 44 DB 35
        DB 45 DB 36
        DB 46 DB 37
        DB 47 DB 38
        DB 48 DB 39
        DB 49 DB 40
        DB 50 DB 41
        DB 51 DB 42
        DB 52 DB 43
        DB 53 DB 43B
        DB 54 DB 43C
        DB 55 DB 44
        DB 56 DB 45
        DB 57 GD 4
        DB 58 GB 1(1)–(2C), GC 11A, GC 31, GD 3(1), (2), GD 5, GD 12, GD 12A
        DB 59 GD 7, GD 10
        Subpart DC
        DC 1 DC 1
        DC 2 DC 2
        DC 3 DC 3
        DC 4 DC 4
        DC 5 GD 4
        DC 6 DC 5
        DC 7 DC 6
        DC 8 DC 7
        DC 9 DC 8
        DC 10 DC 9
        DC 11 DC 10
        DC 12 DC 11
        DC 13 DC 12
        DC 14 DC 13
        DC 15 DC 14
        Subpart DD
        DD 1 DD 1
        DD 2 DD 2
        DD 3 DD 3
        DD 4 DD 4
        DD 5 DD 5
        DD 6 DD 6
        DD 7 DD 7
        DD 8 DD 8
        DD 9 DD 9
        DD 10 DD 10
        DD 11 DD 11
        Subpart DE
        DE 1 DE 1
        DE 2 DE 2
        DE 3 DE 3
        DE 4 DE 4
        DE 5 DE 5
        DE 6 DE 6
        DE 7 DE 7
        DE 8 DE 8
        DE 9 DE 9
        DE 10 DE 10
        DE 11 DE 11
        DE 12 DE 12
        Subpart DF
        DF 1 DF 1
        DF 2 DF 2
        DF 3 DF 3
        DF 4 DF 4
        Subpart DN
        DN 1 DN 1
        DN 2 DN 2
        DN 3 DN 3
        DN 4 DN 4
        DN 5 DN 5
        DN 6 DN 6
        DN 7 DN 7
        DN 8 DN 9
        Subpart DO
        DO 1 DO 1
        DO 2 DO 2
        DO 3 DO 3
        DO 4 DO 4
        DO 5 DO 4B
        DO 6 DO 4C
        DO 7 DO 4D
        DO 8 DO 4E planting, plot
        DO 9 DO 4E replaced area fraction
        DO 10 DO 5
        DO 11 DO 5B
        DO 12 DO 6
        DO 13 DO 7
        Subpart DP
        DP 1 DP 1
        DP 2 DP 2
        DP 3 DP 3
        DP 4 DP 3B
        DP 5 DP 4
        DP 6 DP 5
        DP 7 DP 6
        DP 8 DP 7
        DP 9 DP 8
        DP 10 DP 9, GD 15
        DP 11 DP 10
        Subpart DQ
        DQ 1 DQ 1
        DQ 2 DQ 2
        DQ 3 DQ 3
        DQ 4 DQ 4
        Subpart DR
        DR 1 DR 1
        DR 2 DR 2
        DR 3 DR 3
        Subpart DS
        DS 1 DS 1
        DS 2 DS 2
        DS 3 DS 3
        DS 4 DS 4
        Subpart DT
        DT 1 DT 1
        DT 2 DT 2
        DT 3 DT 3
        DT 4 DT 4
        DT 5 DT 5
        DT 6 DT 6
        DT 7 DT 7
        DT 8 DT 8
        DT 9 DT 9
        DT 10 DT 10
        DT 11 DT 11
        DT 12 DT 12
        DT 13 DT 13
        DT 14 DT 14
        DT 15 DT 15
        DT 16 DT 16
        DT 17 DT 17
        DT 18 DT 18
        DT 19 DT 19
        DT 20 DT 20
        Subpart DU
        DU 1 DU 1
        DU 2 DU 2
        DU 3 DU 3
        DU 4 DU 4
        DU 5 DU 5
        DU 6 DU 6
        DU 7 DU 7
        DU 8 DU 8
        DU 9 DU 9
        DU 10 DU 10
        DU 11 DU 11
        DU 12 DU 12
        Subpart DV
        DV 1 DV 1
        DV 2 DV 2
        DV 3 DV 3
        DV 4 DV 4
        DV 5 DV 5
        DV 6 DV 6
        DV 7 DV 7
        DV 8 DV 8
        DV 9 DV 9
        DV 10 DV 10
        DV 11 DV 10B
        DV 12 DV 11
        DV 13 DV 12
        DV 14 DV 13
        DV 15 FE 6A
        DV 15(1), (2) FE 3
        DV 16 HB 2(1)(b), (d)
        DV 17 HB 2(1)(c)
        DV 18 ME 30(2), ME 35(2)
        DV 19 HF 1(2), (3)(a), (b), (4)
        Subpart DW
        DW 1 DW 1
        DW 2 DW 2
        DW 3 FC 15, FC 20, FC 21(3), (5)
        Subpart DX
        DX 1 DX 1
        DX 2 LF 7
        DX 3 LE 3(10), LE 4
        Subpart DZ
        DZ 1 DZ 1
        DZ 2 DZ 2
        DZ 3 DZ 3
        DZ 4 DZ 4
        DZ 5 DZ 5
        DZ 6 DZ 6
        DZ 7 DZ 7
        DZ 8 DZ 8
        DZ 9 DZ 9
        DZ 10 DZ 10
        DZ 11 DZ 11
        DZ 12 DZ 12
        DZ 13 DZ 13
        DZ 14 FC 6(4), FC 8
        DZ 15 DZ 14
        DZ 16 DZ 15
        DZ 17 DZ 16
        DZ 18 DZ 17
        PART E
        Subpart EA
        EA 1 EA 1
        EA 2 EA 2
        EA 3 EA 3
        EA 4 EA 4
        Subpart EB
        EB 1 EB 1
        EB 2 EB 2
        EB 3 EB 3
        EB 4 EB 4
        EB 5 EB 5
        EB 6 EB 6
        EB 7 EB 7
        EB 8 EB 8
        EB 9 EB 9
        EB 10 EB 10
        EB 11 EB 11
        EB 12 EB 12
        EB 13 EB 13
        EB 14 EB 14
        EB 15 EB 15
        EB 16 EB 16
        EB 17 EB 17
        EB 18 EB 18
        EB 19 EB 19
        EB 20 EB 20
        EB 21 EB 21
        EB 22 EB 22
        EB 23 EB 23
        EB 24 FB 4, FF 13(1)
        Subpart EC
        EC 1 EC 1
        EC 2 EC 2
        EC 3 EC 3
        EC 4 EC 5
        EC 5 EC 5B
        EC 6 EC 6
        EC 7 EC 7
        EC 8 EC 8
        EC 9 EC 9
        EC 10 EC 10
        EC 11 EC 11
        EC 12 EC 12
        EC 13 EC 13
        EC 14 EC 14
        EC 15 EC 15
        EC 16 EC 16
        EC 17 EC 17
        EC 18 EC 18
        EC 19 EC 19
        EC 20 EC 20
        EC 21 EC 21
        EC 22 EC 22
        EC 23 EC 23
        EC 24 EC 24
        EC 25 EC 25
        EC 26 EC 26
        EC 27 EC 27
        EC 28 EC 28
        EC 29 EC 29
        EC 30 EC 30
        EC 31 EC 31
        EC 32 EC 32
        EC 33 EC 33
        EC 34 EC 34
        EC 35 EC 35
        EC 36 EC 36
        EC 37 EC 37
        EC 38 EC 38
        EC 39 EC 39
        EC 40 EC 40
        EC 41 EC 41
        EC 42 EC 42
        EC 43 EC 43
        EC 44 EC 44
        EC 45 EC 45
        EC 46 EC 46
        EC 47 EC 47
        EC 48 EC 48
        Subpart ED
        ED 1 ED 1
        ED 2 ED 2
        Subpart EE
        EE 1 EE 1
        EE 2 EE 2
        EE 3 EE 3
        EE 4 EE 4
        EE 5 EE 5
        EE 6 EE 6
        EE 7 EE 7
        EE 8 EE 8
        EE 9 EE 9
        EE 10 EE 10
        EE 11 EE 11
        EE 12 EE 12
        EE 13 EE 13
        EE 14 EE 14
        EE 15 EE 15
        EE 16 EE 16
        EE 17 EE 17
        EE 18 EE 18
        EE 19 EE 19
        EE 20 EE 20
        EE 21 EE 21
        EE 22 EE 22
        EE 23 EE 23
        EE 24 EE 24
        EE 25 EE 24B
        EE 26 EE 25
        EE 27 EE 25B
        EE 28 EE 25C
        EE 29 EE 25D
        EE 30 EE 25E
        EE 31 EE 26
        EE 32 EE 26B
        EE 33 EE 27
        EE 34 EE 27B
        EE 35 EE 28
        EE 36 EE 29
        EE 37 EE 30
        EE 38 EE 31
        EE 39 EE 32
        EE 40 EE 33
        EE 41 EE 34
        EE 42 EE 35
        EE 43 EE 36
        EE 44 EE 37
        EE 45 EE 38
        EE 46 EE 39
        EE 47 EE 40
        EE 48 EE 41
        EE 49 EE 42
        EE 50 FB 7
        EE 51 EE 43
        EE 52 EE 44
        EE 53 EE 44B
        EE 54 EE 45
        EE 55 EE 46
        EE 56 EE 47
        EE 57 EE 48
        EE 58 EE 49
        EE 59 EE 50
        EE 60 EE 51
        EE 61 EE 52
        EE 62 EE 53
        EE 63 EE 54
        EE 64 EE 55
        EE 65 EE 56
        EE 66 EE 57
        EE 67 EE 58
        Subpart EF
        EF 1 EF 1
        EF 2 EF 2
        EF 3 EF 3
        EF 4 EF 4
        EF 5 EF 5
        EF 6 EF 6
        Subpart EG
        EG 1 EG 1
        EG 2 EG 2
        EG 3 EG 3
        Subpart EH
        EH 1 EH 1
        EH 2 EH 2
        EH 3 EH 3
        EH 4 EH 4
        EH 5 EH 5
        EH 6 EH 6
        EH 7 EH 7
        EH 8 EH 8
        EH 9 EH 9
        EH 10 EH 10
        EH 11 EH 11
        EH 12 EH 12
        EH 13 EH 13
        EH 14 EH 14
        EH 15 EH 15
        EH 16 EH 16
        EH 17 EH 17
        EH 18 EH 18
        EH 19 EH 19
        EH 20 EH 20
        EH 21 EH 21
        EH 22 EH 22
        EH 23 EH 23
        EH 24 EH 24
        EH 25 EH 25
        EH 26 EH 26
        EH 27 EH 27
        EH 28 EH 28
        EH 29 EH 29
        EH 30 EH 30
        EH 31 EH 31
        EH 32 EH 32
        EH 33 EH 33
        EH 34 EH 34
        EH 35 EH 35
        EH 36 EH 37
        EH 37 EH 38
        EH 38 EH 39
        EH 39 EH 40
        EH 40 EH 41
        EH 41 EH 42
        EH 42 EH 43
        EH 43 EH 44
        EH 44 EH 45
        EH 45 EH 46
        EH 46 EH 47
        EH 47 EH 48
        EH 48 EH 49
        EH 49 EH 50
        EH 50 EH 51
        EH 51 EH 52
        EH 52 EH 53
        EH 53 EH 54
        EH 54 EH 55
        EH 55 EH 56
        EH 56 EH 57
        EH 57 EH 58
        EH 58 EH 59
        EH 59 EH 60
        EH 60 EH 61
        EH 61 EH 62
        EH 62 EH 64
        EH 63 EH 65
        EH 64 EH 66
        EH 65 EH 67
        EH 66 EH 68
        EH 67 EH 69
        EH 68 EH 70
        EH 69 EH 71
        EH 70 EH 72
        EH 71 EH 73
        EH 72 EH 74
        EH 73 EH 75
        EH 74 EH 76
        EH 75 EH 77
        EH 76 EH 78
        EH 77 EH 79
        EH 78 EH 80
        EH 79 EH 81
        Subpart EI
        EI 1 EI 1
        EI 2 EI 2
        EI 3 EI 3
        EI 4 EI 3B
        EI 5 EI 4
        EI 6 EI 5
        EI 7 EI 6
        EI 8 EI 7
        EI 9 EI 8
        Subpart EJ
        EJ 1 EJ 1
        EJ 2 EJ 2
        EJ 3 EJ 3
        EJ 4 EJ 4
        EJ 5 EJ 5
        EJ 6 EJ 6
        EJ 7 EJ 7
        EJ 8 EJ 8
        EJ 9 GC 11B, GD 12A, GD 12B
        EJ 10 EJ 9
        EJ 11 EJ 10
        EJ 12 EJ 11
        EJ 13 EJ 12
        EJ 14 IH 3(1)
        EJ 15 EJ 13
        EJ 16 EJ 14
        EJ 17 EJ 15
        EJ 18 EJ 16
        EJ 19 EJ 17
        EJ 20 EJ 18
        EJ 21 EJ 19
        EJ 22 EJ 20
        EJ 23 EJ 21
        Subpart EK
        EK 1 EK 1
        EK 2 EK 2
        EK 3 EK 3
        EK 4 EK 4
        EK 5 EK 5
        EK 6 EK 6
        EK 7 EK 7
        EK 8 EK 8
        EK 9 EK 9
        EK 10 EK 10
        EK 11 EK 11
        EK 12 EK 12
        EK 13 EK 13
        EK 14 EK 14
        EK 15 EK 15
        EK 16 EK 16
        EK 17 EK 17
        EK 18 EK 18
        EK 19 EK 19
        EK 20 EK 20
        EK 21 EK 21
        EK 22 EK 22
        EK 23 EK 23
        Subpart EW
        EW 1 EW 1
        EW 2 EW 2
        EW 3 EW 3
        EW 4 EW 4
        EW 5 EW 5
        EW 6 EW 6
        EW 7 EW 7
        EW 8 EW 8
        EW 9 EW 9
        EW 10 EW 10
        EW 11 EW 11
        EW 12 EW 12
        EW 13 EW 13
        EW 14 EW 14
        EW 15 EW 15
        EW 16 EW 16
        EW 17 EW 17
        EW 18 EW 18
        EW 19 EW 19
        EW 20 EW 20
        EW 21 EW 21
        EW 22 EW 22
        EW 23 EW 23
        EW 24 EW 24
        EW 25 EW 25
        EW 26 EW 26
        EW 27 EW 27
        EW 28 EW 28
        EW 29 EW 29
        EW 30 EW 30
        EW 31 EW 31
        EW 32 EW 32
        EW 33 EW 33
        EW 34 EW 34
        EW 35 EW 35
        EW 36 EW 36
        EW 37 EW 37
        EW 38 EW 38
        EW 39 EW 40
        EW 40 EW 41
        EW 41 EW 42
        EW 42 EW 43
        EW 43 EW 45
        EW 44 EW 46
        EW 45 EW 47
        EW 46 EW 47B
        EW 47 EW 48
        EW 48 EW 49
        EW 49 EW 50
        EW 50 EW 51
        EW 51 EW 52
        EW 52 EW 52B
        EW 53 EW 53
        EW 54 EW 54
        EW 55 EW 55
        EW 56 EW 56
        EW 57 EW 57
        EW 58 EW 58
        EW 59 EW 59
        EW 60 EW 60
        EW 61 EW 61
        EW 62 EW 62
        EW 63 EW 63
        Subpart EX
        EX 1 EX 1
        EX 2 EX 2
        EX 3 EX 3, GB 7, GC 9
        EX 4 EX 4
        EX 5 EX 5
        EX 6 EX 6
        EX 7 EX 7
        EX 8 EX 8
        EX 9 EX 9
        EX 10 EX 10
        EX 11 EX 11
        EX 12 EX 12
        EX 13 EX 13
        EX 14 EX 14
        EX 15 EX 15
        EX 16 EX 16
        EX 17 EX 17
        EX 18 EX 18
        EX 19 EX 19
        EX 20 EX 20
        EX 21 EX 21
        EX 22 EX 22
        EX 23 EX 23
        EX 24 EX 25
        EX 25 EX 26
        EX 26 EX 27
        EX 27 EX 28
        EX 28 EX 29
        EX 29 EX 30
        EX 30 EX 31
        EX 31 EX 33C
        EX 32 EX 33D
        EX 33 EX 33E
        EX 34 EX 32
        EX 35 EX 33(1), (2)
        EX 36 EX 33(3)
        EX 37 EX 33(4)
        EX 38 EX 33(5)
        EX 39 EX 33B(1), (3)
        EX 40 EX 34
        EX 41 EX 35
        EX 42 EX 36
        EX 43 EX 37
        EX 44 EX 38
        EX 45 EX 39
        EX 46 EX 40
        EX 47 EX 40B
        EX 48 EX 41
        EX 49 EX 42
        EX 50 EX 43
        EX 51 EX 44
        EX 52 EX 44B(2), EX 44C
        EX 53 EX 44B(1), (3), EX 44D
        EX 54 EX 44E
        EX 55 EX 45
        EX 56 EX 45B
        EX 57 EX 44(7), EX 44C(11), EX 44D(13), EX 45(15), EX 45B(17)
        EX 58 EX 46
        EX 59 EX 47
        EX 60 EX 48
        EX 61 EX 49
        EX 62 EX 50
        EX 63 EX 51
        EX 64 EX 52
        EX 65 EX 53
        EX 66 EX 54
        EX 67 EX 54B
        EX 68 EX 56
        EX 69 EX 57
        EX 70 EX 58
        EX 71 EX 59
        EX 72 EX 60
        Subpart EY
        EY 1 EY 1
        EY 2 EY 2
        EY 3 EY 3
        EY 4 EY 4
        EY 5 EY 5
        EY 6 EY 6
        EY 7 EY 7
        EY 8 EY 8
        EY 9 EY 9
        EY 10 EY 10
        EY 11 GD 8(1), (3)–(9)
        EY 12 EY 11
        EY 13 EY 12
        EY 14 EY 13
        EY 15 EY 14
        EY 16 EY 15
        EY 17 EY 16
        EY 18 EY 17
        EY 19 EY 18
        EY 20 EY 19
        EY 21 EY 20
        EY 22 EY 21
        EY 23 EY 22
        EY 24 EY 23
        EY 25 EY 24
        EY 26 EY 25
        EY 27 EY 26
        EY 28 EY 27
        EY 29 EY 28
        EY 30 EY 29
        EY 31 EY 30
        EY 32 EY 31
        EY 33 EY 32
        EY 34 EY 33
        EY 35 EY 34
        EY 36 EY 35
        EY 37 EY 36
        EY 38 EY 37
        EY 39 EY 38
        EY 40 EY 39
        EY 41 EY 40
        EY 42 EY 41
        EY 43 EY 42
        EY 44 EY 43
        EY 45 EY 44
        EY 46 EY 45
        EY 47 EY 46
        EY 48 EY 47
        EY 49 EY 48
        Subpart EZ
        EZ 1 EZ 1
        EZ 2 EZ 2
        EZ 3 EZ 3
        EZ 4 EZ 4
        EZ 5 EZ 4B
        EZ 6 EZ 4C
        EZ 7 EZ 5
        EZ 8 EZ 6
        EZ 9 EZ 8
        EZ 10 EZ 9
        EZ 11 EZ 10
        EZ 12 EZ 11
        EZ 13 EZ 12
        EZ 14 EZ 13
        EZ 15 EZ 14
        EZ 16 EZ 15
        EZ 17 EZ 16
        EZ 18 EZ 17
        EZ 19 EZ 18
        EZ 20 EZ 19
        EZ 21 EZ 20
        EZ 22 EZ 21
        EZ 23 EZ 21B
        EZ 24 EZ 22
        EZ 25 EZ 23
        EZ 26 EZ 24
        EZ 27 EZ 25
        EZ 28 EZ 26
        EZ 29 EZ 27
        EZ 30 EZ 28
        EZ 31 EZ 29
        EZ 32 EX 33B(2), (3)
        EZ 33 EZ 30
        EZ 34 EZ 31
        EZ 35 EZ 32
        EZ 36 EZ 33
        EZ 37 EZ 34
        EZ 38 EZ 35
        EZ 39 EZ 36
        EZ 40 EZ 37
        EZ 41 EZ 38
        EZ 42 EZ 39
        EZ 43 EZ 40
        EZ 44 EZ 41
        EZ 45 EZ 42
        EZ 46 EZ 43
        EZ 47 EZ 44
        EZ 48 EZ 45
        EZ 49 EZ 46
        EZ 50 EZ 47
        EZ 51 EZ 48
        EZ 52 EZ 49
        PART F
        Subpart FA
        FA 1 new
        FA 2 FC 1, FC 2
        FA 3 FC 3
        FA 4 FC 4
        FA 5 FC 5
        FA 6 FC 8A(1), FC 8F, FC 8G
        FA 7 FC 8A(2), (3), OB 1 consideration, lessee’s acquisition cost, lessor’s disposition value
        FA 8 FC 8B(1)
        FA 9(1) FC 8B(2)
        FA 9(2), (3) FC 8E
        FA 10(1), (2) FC 8B(3)
        FA 10(3)–(5) FC 8D
        FA 10(6), (7) FC 8C
        FA 11(1), (2) FC 8H
        FA 11(3)–(7) FC 8I
        FA 12 FC 9, FC 10
        FA 13 FC 10(1)(a), OB 1 consideration, lessee’s acquisition cost, lessor’s disposition value
        FA 14 FC 10(1)(c), (5)(c)
        FA 15 FC 10(2), (5)(a), OB 1 lessee’s outstanding balance, lessor’s outstanding balance, net balance due
        FA 16 FC 10(3)
        FA 17 FC 10(4)
        FA 18 FC 10(5)(d)–(f)
        Subpart FB
        FB 1 new
        FB 2 FF 4
        FB 3 FF 6(1)(a)
        FB 4 FF 6(1)(b)
        FB 5 FF 6(1)(a)(iv), (b)(iv), (2)
        FB 6 FF 7(1), (2), (5)
        FB 7 FF 7(3), (4), (5)
        FB 8 FF 8
        FB 9 FF 2
        FB 10 FF 1
        FB 11 FF 17(1)
        FB 12 FF 17(2), (3)
        FB 13 FF 13
        FB 14 FF 13(1)(a)(i), (3)
        FB 15 FF 9
        FB 16 FF 10
        FB 17 FF 11
        FB 18 FF 12
        FB 19 FF 14
        FB 20 FF 19
        FB 21 FF 15, FF 16
        Subpart FC
        FC 1 FI 1
        FC 2 FI 2, FI 3
        FC 3 FI 4
        FC 4 FI 5
        FC 5 FI 7
        FC 6 FI 6
        FC 7 FI 8
        FC 8 FI 11
        Subpart FE
        FE 1 FG 1
        FE 2 FG 2(1), (6), (8)
        FE 3 FG 4(15), (16)
        FE 4 new
        FE 5 FG 3
        FE 6 FG 8
        FE 7 FG 8B
        FE 8 FG 4(5), (6), FG 8E
        FE 9 FG 10
        FE 10 FG 4(7), FG 5(6), FG 7, FG 8I
        FE 11 FG 4(8), FG 5(7), FG 8J
        FE 12 FG 3, FG 4(1), FG 5(1)
        FE 13 FG 6
        FE 14 FG 4(9), (15), (17), FG 9
        FE 15 FG 4(2)
        FE 16 FG 4(3), (4)
        FE 17 FG 5(2), (10)
        FE 18 FG 5(2)–(5), (12), (13)
        FE 19 FG 8H
        FE 20 FG 8F
        FE 21 FG 8G(1)–(3)
        FE 22 FG 8G(4)
        FE 23 FG 8B(3)
        FE 24 FG 8G(5), (6)
        FE 25 FG 4(10), (11)
        FE 26 FG 4(10)
        FE 27 FG 4(12)–(14B)
        FE 28 FG 4(12), (14C), (14E)
        FE 29 FG 4(12), (14C), (14E), (14F)
        FE 30 FG 4(14D)
        FE 31 FG 5(8)
        FE 32 FG 5(9)
        FE 33 new
        FE 34 FG 8C(9), (10)
        FE 35 FG 8C(8)
        FE 36 FG 8C(1), (2), (4)–(7)
        FE 37 FG 8D
        FE 38 FG 2(2)
        FE 39 FG 2(3)
        FE 40 FG 2(4)
        FE 41 FG 2(4)–(6)
        Subpart FF
        FF 1 new
        FF 2 FH 1(1)
        FF 3 new
        FF 4 FH 1
        FF 5 FH 5
        FF 6 FH 6, FH 7
        FF 7 FH 8
        FF 8 FH 2
        FF 9 FH 3
        FF 10 FH 3(1), FH 4
        FF 11 FH 8(6)
        Subpart FL
        FL 1 FCB 1
        FL 2 FCB 2, FCB 3
        Subpart FM
        FM 1 FD 1
        FM 2 FD 1, OB 1 consolidation rules
        FM 3 HB 1(1), HB 2(1), NB 1
        FM 4 HB 1(3)–(5)
        FM 5 HB 1(2)
        FM 6 FD 2, FD 11
        FM 7 HB 2(1)
        FM 8 HB 2(1)(a)
        FM 9 HB 2(1)(e)
        FM 10 HB 2(1)(b)
        FM 11 HB 2(1)(c)
        FM 12 HB 2(1)(d)
        FM 13 HB 2(2)
        FM 14 FD 9
        FM 15 FD 10(1), (2)
        FM 16 FD 10(3)
        FM 17 FD 10(5)
        FM 18 FD 10(4), (4A)
        FM 19 FD 10(4), (4B)
        FM 20 FD 10(4), (4C)
        FM 21 FD 10(6), (7)
        FM 22 FD 10(9)
        FM 23 FD 10(8)
        FM 24 NH 5(3), (9)
        FM 25 NH 5(1), (2)
        FM 26 NH 5(4)
        FM 27 NH 5(5), (6), (8)
        FM 28 NH 5(7)
        FM 29 NH 6(6)
        FM 30 NH 4(9), NH 6(1), (2), (5), (7)
        FM 31 FD 3(b)–(e), OB 1 eligible company
        FM 32 FD 5
        FM 33 FD 8(9)
        FM 34 FD 6, FD 8(5) proviso
        FM 35 FD 3(a), FD 4(1), (2)
        FM 36 FD 7(1), (2)
        FM 37 FD 8(1)
        FM 38 FD 4(3)–(8), FD 7(3)–(8)
        FM 39 FD 8(2)
        FM 40 FD 8(3), (4), (6), (7)
        FM 41 FD 8(5)
        FM 42 FD 8(8)
        Subpart FN
        FN 1 new
        FN 2 OB 1 imputation rules
        FN 3 FDA 4
        FN 4 FDA 1
        FN 5 FDA 3(2)–(4)
        FN 6 FDA 5, FDA 6(6)
        FN 7 FDA 2
        FN 8 FDA 3(1), (3), OB 1 resident imputation subgroup, trans-Tasman imputation group
        FN 9 FDA 2(1)–(3), (5), FDA 4
        FN 10 FDA 6(1)
        FN 11 FDA 6(2)
        FN 12 FDA 6(3), (4), (7), (8)
        FN 13 FDA 6(5)
        FN 14 FDA 6(9)
        Subpart FO
        FO 1 FE 1(1)(a), (b)
        FO 2 FE 1(2)
        FO 3 OB 1 qualifying amalgamation
        FO 4 FE 1(1)(c), FE 8
        FO 5 FE 9
        FO 6 FE 2
        FO 7 FE 4(b)
        FO 8 FE 3
        FO 9 FE 4(a)
        FO 10 FE 6(1)–(3B), FE 6A
        FO 11 FE 5
        FO 12 FE 6(5), (6), FE 7(1)(a), (2)
        FO 13 FE 6(5), (7), FE 7(1)(b), (3)
        FO 14 FE 6(5), (8), FE 7(1)(b), (4)
        FO 15 FE 5
        FO 16 FE 6(1), (4)
        FO 17 FE 6(3A), (3B)
        FO 18 FE 10(1)–(5), (6)(c)
        FO 19 FE 10(6)(a)
        FO 20 FE 10(6)(b)
        Subpart FZ
        FZ 1 FC 1
        FZ 2 FC 6(2)–(8)
        FZ 3 FC 7
        FZ 4 FC 8
        FZ 5 FF 5
        FZ 6 FI 9, FI 10
        PART G
        Subpart GA
        GA 1 GB 1(1)–(2C)
        GA 2 GC 17B
        Subpart GB
        GB 1 GB 1(3)
        GB 2 GC 1
        GB 3 GC 2
        GB 4 GC 4
        GB 5 GC 3
        GB 6 GC 5
        GB 7 GC 7
        GB 8 GC 8
        GB 9 GC 9(1), (4)
        GB 10 GC 9(1), (4)
        GB 11 GC 9(2)
        GB 12 GC 9(2)
        GB 13 GC 9(3), (4)
        GB 14 GC 9(3), (4)
        GB 15 GC 10
        GB 16 GC 10
        GB 17 GC 11A, GD 12
        GB 18 GC 11B, GD 12B
        GB 19 GD 12A
        GB 20 GC 12
        GB 21 GD 11
        GB 22 GC 14
        GB 23 GD 3(1), (2)
        GB 24 GD 3(4), (5)
        GB 25 GD 5
        GB 26 GC 14A
        GB 27 GC 14B, GC 14E
        GB 28 GC 14C
        GB 29 GC 14D
        GB 30 GC 14F
        GB 31 GC 16(b), GC 17
        GB 32 GC 15
        GB 33 GC 6
        GB 34 GC 21
        GB 35 GC 22(1), (2)
        GB 36 GC 22(4), (5), (9)
        GB 37 GC 23
        GB 38 GC 24
        GB 39 GC 25
        GB 40 GC 26
        GB 41 GC 27
        GB 42 GC 27A(1)–(3)
        GB 43 GC 27A(5), (6), (10)
        GB 44 GC 28
        GB 45 GC 29(1)
        GB 46 GC 31
        GB 47 GC 29(2), (3)
        GB 48 GC 30
        GB 49 GC 14G
        Subpart GC
        GC 1 GD 1(1), (3), (4)
        GC 2 GD 1(2), (3A)
        GC 3 GD 7
        GC 4 GD 14
        GC 5 GD 10
        GC 6 GD 13(1), (2)
        GC 7 GD 13(3)
        GC 8 GD 13(4), (5)
        GC 9 GD 13(10)
        GC 10 GD 13(10)
        GC 11 GD 13(11)
        GC 12 GC 12(1), GD 13(12)
        GC 13 GD 13(6)–(9)
        GC 14 GD 13(13)
        Subpart GZ
        GZ 1 GD 12(1)
        PART H
        Subpart HA
        HA 1 HG 1(c), (d), HG 3(1), HG 4(1), HG 14
        HA 2 OB 3(1)
        HA 3 HG 14
        HA 4 HG 7, HG 14(d)
        HA 5 HG 3(1), HG 4(1), HG 14(a), (b), OB 3(1)(f)
        HA 6 HG 1(a), (b), OB 1 foreign company, OB 3(1)(a), (b), (g)
        HA 7 OB 3(1)(c), (3)
        HA 8 HG 4(1)–(3)
        HA 9 OB 3(1)(d), (4)
        HA 10 HG 14(a), (b)
        HA 11 HG 7, HG 18, OB 3(3A)
        HA 12 HG 14(d)
        HA 13 HG 1(c)
        HA 14 HG 9(1), HG 13(1)
        HA 15 HG 13(1)–(4)
        HA 16 HG 13(1)(a)(i), (1A)
        HA 17 HG 10(a), HG 13(1)(aa)
        HA 18 HG 13(6)
        HA 19 HG 13(5)
        HA 20 HG 1(d), HG 9(2), HG 16
        HA 21 HG 11(3)
        HA 22 HG 10(b)
        HA 23 HG 11(3A)
        HA 24 HG 16(1), HG 17(1)(a)
        HA 25 HG 17
        HA 26 HG 16(2)
        HA 27 HG 16(3), (4)
        HA 28 HG 4(2)(a)
        HA 29 HG 4(3)
        HA 30 HG 3(2), (3), HG 4(4)
        HA 31 HG 3(4), (5)
        HA 32 HG 5(1)
        HA 33 HG 5(2)
        HA 34 HG 6(1)
        HA 35 HG 6(2)(a), (b)
        HA 36 HG 6(2)(c)
        HA 37 HG 6(3)
        HA 38 HG 14(c), HG 14A
        HA 39 HG 15
        HA 40 HG 11(1), (1A)
        HA 41 HG 11(1B), (2), (4)
        HA 42 HG 12
        HA 43 OB 1 effective interest
        HA 44 HG 2
        Subpart HC
        HC 1 GC 14, HH 1(8), (9), HH 3(6), HH 4(8), Income Tax Amendment Act (No 5) 1988, s 9
        HC 2 HD 1(1)(a)
        HC 3 HH 1A
        HC 4 OB 1 corpus
        HC 5 OB 1 beneficiary income, trustee income
        HC 6 OB 1 beneficiary income, OF 2(3)
        HC 7 HH 1(7), HH 3A(1)(a), OB 1 trustee income
        HC 8 HH 8
        HC 9 new
        HC 10 HH 2(2), HH 4(5) proviso, OB 1 foreign trust, qualifying trust
        HC 11 OB 1 foreign trust
        HC 12 OB 1 non-qualifying trust
        HC 13 HH 1(5), (6)
        HC 14 OB 1 distribution
        HC 15 HH 6(2)(c), (3), OB 1 taxable distribution
        HC 16 HH 6(1), (2), (4)
        HC 17 HH 3(1), HH 3A(1)(b)
        HC 18 HH 3(1)
        HC 19 HH 3(1), (4)
        HC 20 HH 3(5)
        HC 21 HH 3(5A)
        HC 22 HH 3(4)
        HC 23 HH 3(3)
        HC 24 DV 9(2), HH 4(1), (2)
        HC 25 HH 4(3), (3A), (6) provisos
        HC 26 HH 4(3B), (3BB), (3BC)
        HC 27 HH 1(10), OB 1 settlor
        HC 28 HH 1(1)–(4), (8), (10), OB 1 settlor
        HC 29 HH 4(4), (5)
        HC 30 HH 2
        HC 31 HH 5
        HC 32 HH 3(2), HK 3(1A)
        HC 33 HH 4(7)
        HC 34 HH 3(4)
        HC 35 HH 3A–HH 3C, HH 3E, HH 3F(2), (2A)
        HC 36 HH 3C(1)(a)–(d), (2), (3), HH 3D, HH 3F(1), (2A)–(4)
        HC 37 HH 3C(1)(e)
        Subpart HD
        HD 1 HK 1(1)
        HD 2 HK 3(2), HK 7(1)
        HD 3 HK 1, HK 3(3), HK 7(1)
        HD 4 HK 3(1), (1A)
        HD 5 HK 4–HK 6, HK 7(2)
        HD 6 HK 8
        HD 7 HK 2
        HD 8 new
        HD 9 HK 9
        HD 10 HK 10
        HD 11 FD 6(1), FDA 5(3)
        HD 12 HH 3(2), HH 3A(2), HH (4)
        HD 13 HE 1
        HD 14 HK 12, HK 13
        HD 15 HK 11
        HD 16 FC 16
        HD 17 FC 17
        HD 18 HK 1(1), HK 16, OB 1 absentee
        HD 19 HK 20
        HD 20 HK 16, HK 17
        HD 21 HK 21
        HD 22 HK 23
        HD 23 HK 22
        HD 24 HK 18(1)
        HD 25 HK 19
        HD 26 HK 24(1), (4)
        HD 27 HK 24(2), HK 25
        HD 28 HK 24(3)
        HD 29 HK 26
        Subpart HE
        HE 1 new
        HE 2 HF 1(8)
        HE 3 HF 1(9) rebate
        HE 4 HF 1(4)
        HE 5 HF 1(7)
        Subpart HF
        HF 1 OB 1 Maori authority, Maori authority rules
        HF 2 HI 2
        HF 3 HI 1
        HF 4 HI 4(1), (2), HI 5(4), HI 7
        HF 5 HI 4(3)
        HF 6 HI 5(1)
        HF 7 HI 5(2), (3)
        HF 8 HI 6
        HF 9 HI 8
        HF 10 HI 9
        HF 11 HI 3
        Subpart HL
        HL 1 HL 1
        HL 2 HL 2
        HL 3 HL 3
        HL 4 HL 4
        HL 5 HL 5
        HL 6 HL 6
        HL 7 HL 7
        HL 8 HL 8
        HL 9 HL 9
        HL 10 HL 10
        HL 11 HL 11
        HL 12 HL 11B
        HL 13 HL 12
        HL 14 HL 13
        HL 15 HL 14
        HL 16 HL 15
        HL 17 HL 16
        HL 18 HL 17
        HL 19 HL 18
        HL 20 HL 19
        HL 21 HL 20
        HL 22 HL 21
        HL 23 HL 22
        HL 24 HL 23
        HL 25 HL 23B
        HL 26 HL 24
        HL 27 HL 25
        HL 28 HL 26
        HL 29 HL 27
        HL 30 HL 28
        HL 31 HL 29
        HL 32 HL 30
        HL 33 HL 31
        Subpart HR
        HR 1 HD 1(1)(b), (c), (2)
        HR 2 HE 2(1), (1A)
        HR 3 HE 2(2), (3), OB 1 category A income, category B income, current value, designated investment fund, group investment fund
        HR 4 HJ 1
        HR 5 OC 1(2)
        HR 6 OC 1(2)–(6)
        HR 7 OC 1(6)
        HR 8 FC 22–FC 24
        HR 8(2) FC 23
        Subpart HZ
        HZ 1 HZ 1
        HZ 2 HZ 2
        PART I
        Subpart IA
        IA 1 IE 1(1)(a)
        IA 2 BC 4(4), DV 5(4)(b), DV 7(2), IE 1(1), (3)(a), IE 2(1), IE 3(5), IE 4(6), LB 2(3), (3A), LE 4(5), ME 9(5B)
        IA 3 BC 4(4), HH 3(4), IE 1(1), (2), IG 10, NH 3(2), NH 4(5), (6), NH 5(6), (7)
        IA 4 IE 1(2)
        IA 5 IF 1(1)
        IA 6 IG 1(1)
        IA 7 DV 5(4)(b), DV 7(2), EY 42(10), HG 16, IE 1(2BB), (2C), IE 3(5), IE 4(6), IG 4(4), IG 5(5), IG 7(2), (3), IH 1, IH 2(1), IH 3–IH 5, II 1(1), (2)
        IA 8 ID 1(1)
        IA 9 IE 1(3)(b), IF 5, IG 6(5)
        IA 10 new
        Subpart IC
        IC 1 IG 1(1), (3), IG 2(1), 2(c), (e)
        IC 2 IG 1(1), (3), IG 2(1), 2(c), (e)
        IC 3 IG 1(2), (5)
        IC 4 IG 1(3)
        IC 5 IG 2(2)
        IC 6 IG 1(1), (2), IG 2(2)(c), (4)(d)(ii), (5)(c)(ii)
        IC 7 IG 2(2)(d), (11)
        IC 8 IG 2(2)(f), (g)
        IC 9 IG 2(g), (3)
        IC 10 IG 2(c), (e)
        IC 11 IG 2(7)
        IC 12 IG 2(6)
        Subpart ID
        ID 1 IG 6(1A)–(3)
        ID 2 IG 6(4), (6), (7)
        ID 3 IG 6(6)
        ID 4 IG 6(7)
        ID 5 IG 6(8)
        Subpart IE
        IE 1 IF 4–IF 6
        IE 2 IF 4
        IE 3(1), (2) IF 6
        IE 4 IG 9
        IE 5 IF 4, IG 8, IG 9
        Subpart IP
        IP 1 IG 2(4)(e), (f), (5)(e), (f)
        IP 2 IG 2(2)(e), (4)(c), (d), (5)(b), (c)
        IP 3 IF 1(2), (3)
        IP 4 IG 2(4)
        IP 5 IG 2(2)(b)–(f), (5)
        IP 6 IF 1(2), (3), IG 2(4)(c), (d), (5)(c), (d), (10)
        IP 7 IG 2(4), (5)
        Subpart IQ
        IQ 1 IE 3(1), IE 4(1), IF 3, IF 6, IG 4(1), IG 5(1), IG 7(1)
        IQ 2 IE 3(2), (3), (5)
        IQ 3 IE 4(2)–(6)
        IQ 4 IG 4
        IQ 5 IG 5
        IQ 6 IG 7(2)
        IQ 7 IG 7(4)
        IQ 8 IG 7(5)
        IQ 9 IE 3(4)
        Subpart IS
        IS 1 IG 6(2), IH 4(2)
        IS 2 IH 1(1), IH 5
        IS 3 IH 4(3)
        IS 4 IH 4(3) proviso
        IS 5 IH 2(1), IH 3
        IS 6 IH 1, IH 4(1)(e)
        Subpart IT
        IT 1 II 1(3), (4), II 3
        Subpart IV
        IV 1 IF 7
        Subpart IW
        IW 1 IG 10
        Subpart IZ
        IZ 1 FF 18, IE 2
        IZ 2 IH 2
        IZ 3 IH 1(2)
        IZ 4 IF 1(5)
        IZ 5 IF 1(6)
        IZ 6 IF 2
        IZ 7 IG 2(2)(c), (d)(ii)(B)
        PART L
        Subpart LA
        LA 1 new
        LA 2 BC 9
        LA 3 BC 9
        LA 4 BC 8(2), BC 9(1), BC 10, KD 4(2), LD 3(3), LD 3A(4), LE 2(6)
        LA 5 BC 9, BC 10
        LA 6 LD 1, LD 3, LD 3A, LD 6, LD 7, LD 8, MD 1
        LA 7 BC 8(1), MD 1, KD 4(2)
        LA 8 LD 2, MD 1
        LA 9 BC 9(1), LB 2(2), LE 2(4), (8)
        LA 10 BC 9
        Subpart LB
        LB 1 LD 1(2), (2A), (4), (5)
        LB 2 LD 6, LD 7
        LB 3 LD 3(2), NF 1(2)(b)(ix), (x), NF 8B(b)
        LB 4 KD 1A(2), KD 2(1), KD 3(2)
        LB 5 LD 2
        LB 6 LD 1B
        Subpart LC
        LC 1 KC 1(1)(a), (b), (4)
        LC 2 KC 1(1)(c)
        LC 3 KC 2
        LC 4 KC 3(1)
        LC 5 KC 3(3) full time earner, remunerative work
        LC 6 KC 4(1), (1A)
        LC 7 KC 4(2) housekeeper
        LC 8 KC 4(2) child, communal home, home, institution, qualifying payments, separated person
        LC 9 KF 3
        LC 10 KB 2
        LC 11 KC 1(2), KC 3(2)
        LC 12 KC 1(3), KC 3(2)
        Subpart LD
        LD 1 KC 5
        LD 2 KC 5(1)
        LD 3 KC 5(1)(aa)–(cp), (4)
        Subpart LE
        LE 1 LB 1(1)(j), (k), LB 2(1), (1B), (1C), (2C), GC 22(4), (5), (9), GC 23, GC 24
        LE 2 LB 2(2B), (3)
        LE 3 LB 1(1)(hb), LB 2(2B), (3B), (3C)
        LE 4 LB 1(1)(ab), LB 1A
        LE 5 LB 1(1)(a), (2), (3), (3A)
        LE 6 LB 1(1)(b), (4), (4A), (4B)
        LE 7 LB 2(1C)
        LE 8 LB 1(1)(c)
        LE 9 LB 1(1)(e), (5)
        LE 10 LB 1(1)(h), LB 2(5), (6)
        LE 11 LB 1(1)(f), LB 2(4)
        Subpart LF
        LF 1 LB 1(1)(l), LD 8(1), (1B), (1C)
        LF 2 LB 1(1)(ab), LB 1A
        LF 3 LB 1(1)(a), (2), (3), (3A)
        LF 4 LB 1(1)(b), (4), (4A), (4B)
        LF 5 LD 8(1C)
        LF 6 LB 1(1)(d)
        LF 7 LB 1(1)(e), (5)
        LF 8 LB 1(1)(d), LD 9
        LF 9 LB 1(1)(i), LD 8(4), (5)
        LF 10 LB 1(1)(g), LD 8(3)
        Subpart LJ
        LJ 1 LC 1(1)–(5), LC 14(1), LC 14A
        LJ 2 LC 1(1), (1B), (1C), LC 2
        LJ 3 LC 1(1)
        LJ 4 LC 14(1)
        LJ 5 LC 14
        LJ 6 LC 1(2)
        LJ 7 LC 1(3A), (3B), LC 3
        Subpart LK
        LK 1 LC 4(1), (4)
        LK 2 LC 4(1)–(3)
        LK 3 LC 4(1)
        LK 4 LC 4(4)
        LK 5 LC 4(4)–(6)
        LK 6 LC 5
        LK 7 LC 4(7)
        LK 8 LC 16(1)
        LK 9 LC 16(2), (3)
        LK 10 LC 16(4)
        LK 11 LC 16(5)
        LK 12 LC 8, LC 11, LC 12
        LK 13 LC 8
        LK 14 LC 9, LC 10
        LK 15 LC 12
        Subpart LL
        LL 1 LF 1(1)(a)
        LL 2 LF 1(1)(a), (2), LF 2(2), (3), LF 3(1), LF 6(4)–(6)
        LL 3 LF 5(1)
        LL 4 LF 5(2)–(5)
        LL 5 LF 3(1)(f), (g), (h)
        LL 6 LF 4
        LL 7 LF 7
        LL 8 LF 3(2), LF 5(2)(e)
        LL 9 LF 1(2), LF 2(2), (3), LF 5(1)(e), (5)
        Subpart LO
        LO 1 LB 1(1)(m), LD 3A(1)
        LO 2 LB 1(3), (3A)
        LO 3 LB 1(1)(ea)
        LO 4 LD 3A(6)
        LO 5 LD 3A(5)
        Subpart LP
        LP 1 LE 1
        LP 2 LE 2(1), (2), (2A), LE 3(5)
        LP 3 LE 2(3), (4), (6), (7)
        LP 4 LE 2(5)
        LP 5 LE 2(9), (10)
        LP 6 LE 2(11), (12)
        LP 7 LE 3(1), (3), (11)
        LP 8 LE 3(6), (8)
        LP 9 LE 3(7), (9)
        LP 10 LE 3(10), LE 4
        Subpart LQ
        LQ 1 KH 1(1), (2)
        LQ 2 KH 1(3)
        LQ 3 KH 2(3), (5)–(7)
        LQ 4 KH 2(1)–(2A), (4)
        LQ 5 LG 1
        Subpart LR
        LR 1 ME 19, ME 24, ME 28
        Subpart LS
        LS 1 KI 1
        LS 2 LD 10
        LS 3 LD 10B
        LS 4 LD 11
        Subpart LZ
        LZ 1 LF 6(1), (3)
        LZ 2 KZ 3(1), (4)
        LZ 3 KZ 3(2)
        LZ 4 KZ 3(3)
        LZ 5 KZ 3(1)
        LZ 6 KE 1(1)
        LZ 7 KE 1(1)
        LZ 8 KE 1(3)
        LZ 9 KG 1(1)
        LZ 10 KG 1(1) proviso
        LZ 11 KG 1(2)
        LZ 12 KG 1(3), (4)
        PART M
        Subpart MA
        MA 1 new
        MA 2 new
        MA 3 KD 8
        MA 4 KB 3
        MA 5 KD 9
        MA 6 new
        MA 7 OB 1 full time earner
        MA 8 new
        Subpart MB
        MB 1 KD 1(1)(a), (b), (e)(vii), (i), (3)
        MB 2 KD 1(4)–(6)
        MB 3 KD 1(1)(f), (2)
        MB 4 KD 1(1)(g)
        MB 5 KD 1(1)(h)
        Subpart MC
        MC 1 KD 1A
        MC 2 new
        MC 3 KD 2AA(4), KD 3(1), OB 1 qualifying person (a)(i)
        MC 4 KD 2AA(4), KD 3(1), OB 1 qualifying person (a)(ii)
        MC 5 KD 3(1), OB 1 qualifying person (a)(iii)
        MC 6 KD 3(1) qualifying person
        MC 7 KD 3A(2)–(4)
        MC 8 OB 1 eligible period
        MC 9 KD 2AA(7)–(10), KD 3A(5)–(9)
        MC 10 KD 2AA(2), (3), OB 1 principal caregiver
        MC 11 KD 2AA(1), (11), OB 1 specified period, eligible period
        Subpart MD
        MD 1 KD 2(1), (2)
        MD 2 KD 2A
        MD 3 KD 2(3), KD 2AA(3)
        MD 4 KD 2AAA(1), (3A)
        MD 5 KD 2AAA(1)(a)
        MD 6 KD 2AAA(1)(b)
        MD 7 KD 2AAA(1)(c), (3), (4)
        MD 8 KD 2AAA(1)(e)
        MD 9 KD 2AAA(1)(d), (5)–(8)
        MD 10 KD 2AAA(2)
        MD 11 KD 2AA(3), KD 2AB
        MD 12 KD 2(5)
        MD 13 KD 2(6), (7)
        MD 14 KD 2(6B)
        MD 15 KD 2(6C)
        Subpart ME
        ME 1 KD 3(2)–(5)
        ME 2 KD 3(1) employment, KD 3A(10)
        Subpart MF
        MF 1 KD 5(1), (1A)
        MF 2 KD 5(8)
        MF 3 KD 5(6)
        MF 4 KD 5(6A), (7)
        MF 5 KD 4(4)
        MF 6 KD 4(2), (2A)
        MF 7 KD 5C
        Subpart MK
        MK 1 KJ 1, OB 1 member credit year
        MK 2 KJ 2
        MK 3 KJ 1, KJ 4, OB 1 member credit contribution
        MK 4 KJ 3, OB 1 member credit year
        MK 5 KJ 5(2)
        MK 6 KJ 5(3), (4)
        MK 7 KJ 5(1), (5)
        MK 8 KJ 3, OB 1 member credit year
        Subpart MZ
        MZ 1 KD 2AA(3A), KD 2AAAB
        MZ 2 KD 2(4)
        PART O
        Subpart OA
        OA 1 new
        OA 2(2), (3) ME 1(1), ME 3(1), ME 10(1), (1A)–(1C), ME 15, ME 17(1), ME 20, ME 21(1), ME 22(1), ME 25, ME 26(2), ME 40, MF 1(1), MF 3(1), MF 6, MF 7(1), MF 11(1), MF 12(1), MG 2(1), MG 3(1), MG 12, MG 13(1), MG 14(1), MG 15(1), MI 2(1), (4), MI 3(1), MI 14, MI 17(1), MI 18(1), MJ 1(1), MJ 3(1), MJ 8, MK 1(1), MK 3(1), MK 9
        OA 3 ME 2, ME 3(1), ME 16, ME 17(1), ME 22(1), ME 26, MF 3(1), MF 8, MF 12(1), MG 1, MG 3(1), MG 14(1), MG 15(1), MI 1, MI 3(1), MI 17(1), MI 18(1), MJ 2, MJ 3(1), MK 2, MK 3(1)
        OA 4 ME 13, ME 28(4), MF 9, MF 11(3), MG 16, MI 19
        OA 5 new
        OA 6 new
        OA 7 ME 3(2), ME 10(1A)–(1C), (2), ME 17(2), ME 22(2), ME 26(1), MF 3(2), MF 8(1), MF 12(2), MG 3(2), MG 13(3), MI 3(2), MI 15, MJ 3(2), MK 3(2)
        OA 8 ME 5(3), ME 12(1)(h), ME 13(2), (4), MF 4(5), MF 8(4), MG 15(1), MI 5(3)–(7), MI 18(1)(e), (3), (4), MK 5(3), (4)
        OA 9 ME 29(1)(a), MF 16(1)(a), MG 17(1)(a), MI 13
        OA 10 ME 29(1), MF 16(1), MG 17(1), MI 13
        OA 11 MG 17(1)
        OA 12 MI 13(6)
        OA 13 ME 29(1)
        OA 14 ME 29(2)(a), MF 16(2)(a), MG 17(2)(a)
        OA 15 ME 29(2)(b), MF 16(2)(b), MG 17(2)(b)
        OA 16 MG 17(2)(b)
        OA 17 ME 29(2)
        OA 18 ME 8(1), MG 8(1), MG 10(1), MI 8(1), MK 7(1)
        Subpart OB
        OB 1 ME 1
        OB 2 ME 1A
        OB 3 ME 13(1)
        OB 4 ME 4(1)(a), (1C), (2)(a)
        OB 5 ME 4(1)(ac), (2)(ac)
        OB 6 ME 4(1)(ad), (2)(ad)
        OB 7 ME 4(1)(c), (2)(a)
        OB 8 ME 4(1)(i), (2)(g)
        OB 9 ME 4(1)(d), (2)(c)
        OB 10 ME 4(1)(e), (2)(c)
        OB 11 ME 4(1)(f), (2)(d)
        OB 12 ME 4(1)(g), (2)(e)
        OB 13 ME 4(1)(cb), (2)(bb), ME 9B(1), (2)
        OB 14 ME 4(1)(cc), (2)(bc)
        OB 15 ME 4(1)(cd), (2)(bd)
        OB 16 ME 4(1)(ab), (2)(ab)
        OB 17 ME 4(1)(j), (2)(h)
        OB 18 ME 4(1)(da), (2)(ca)
        OB 19 ME 4(1)(aab), (2)(aab)
        OB 20 ME 4(1)(ea), (2)(cb)
        OB 21 ME 4(1)(k), (2)(k)
        OB 22 ME 4(1)(eb), (ec), (2)(cc)
        OB 23 ME 4(1)(ed), (2)(cd)
        OB 24 ME 29, MG 17, MI 13
        OB 25 ME 4(1)(h), (2)(f)
        OB 26 ME 4(1A), (2A)
        OB 27 ME 4(1B)(a), (2B)(a)
        OB 28 ME 4(1B)(b), (2B)(b)
        OB 29 ME 4(1B)(c), (2B)(c)
        OB 30 ME 5(1)(a), (2)(a)
        OB 31 ME 5(1)(d), (2)(d)
        OB 32 ME 5(1)(e), (2)(e)
        OB 33 ME 5(1)(l), (2)(k)
        OB 34 ME 5(1)(ea), (2)(ea), (eb)
        OB 35 ME 5(1)(eb), (2)(ea), (eb)
        OB 36 ME 5(1)(g), (2)(g)
        OB 37 ME 5(1)(h), (2)(e)
        OB 38 ME 5(1)(m), (2)(k)
        OB 39 ME 5(1)(o), (2)(l), (6), (7)
        OB 40 ME 5(1)(ia), (2)(ha)
        OB 41 ME 5(1)(i), (2)(h)
        OB 42 ME 5(1)(c), (2)(c)
        OB 43 ME 5(1)(f), (2)(f)
        OB 44 ME 5(1)(fb), (2)(fb), ME 9B(2)(a)(i)
        OB 45 ME 41
        OB 46 ME 5(1)(ja), (2)(ia)
        OB 47 ME 5(1)(b), (2)(b), ME 7
        OB 48 ME 5(1)(ka), (2)(ja)
        OB 49 ME 5(1)(ab), (2)(ab)
        OB 50 ME 5(1)(ac), (2)(ac)
        OB 51 ME 5(1)(ad), (2)(ac)
        OB 52 ME 13(3)
        OB 53 ME 29, MG 17, MI 13
        OB 54 ME 5(1)(j), (2)(i)
        OB 55 ME 6(4)(a)
        OB 56 ME 5(1)(k), (2)(j)
        OB 57 ME 5(1A)(a), (2A)
        OB 58 ME 5(1A)(b), (2A)
        OB 59 ME 5(1A)(c), (2A)
        OB 60 ME 1B, ME 6, ME 8(1), (2)
        OB 61 ME 8(2), (3), ME 14(2)
        OB 62 ME 6
        OB 63 ME 6(1B)–(1D)
        OB 64 ME 6B
        OB 65 ME 9(1), (1A), (2)
        OB 66 ME 9(3)
        OB 67 ME 9(7)–(9)
        OB 68 ME 9(5A), (8), (9)
        OB 69 ME 9(5), (5B), ME 13(6)
        OB 70 ME 9(6)
        OB 71 ME 9B
        OB 72 ME 9C
        OB 73 ME 30, ME 31
        OB 74 ME 32
        OB 75 ME 33
        OB 76 ME 34
        OB 77 ME 30(3), (4)
        OB 78 ME 35, ME 36
        OB 79 ME 37
        OB 80 ME 38
        OB 81 ME 39
        OB 82 ME 35
        Subpart OC
        OC 1 CD 9, LD 9, ME 4(1)(e), (f), MG 2(1), (3), MG 4(1)(a), (b), MG 5(3)
        OC 2 MG 16(1), (4)
        OC 3 MG 2(2), (3)
        OC 4 MG 2(4), (5)
        OC 5 MG 2(6), (7)
        OC 6 MG 4(1)(a), (c), (2)(a), (3), MI 10(2)
        OC 7 MG 4(1)(b), (2)(b)
        OC 8 MG 4(1)(bb), (2)(bb)
        OC 9 MG 4(1)(ba), (2)(ba)
        OC 10 MG 4(1)(bc), (2)(bc)
        OC 11 MG 4(1)(bd), (2)(bd)
        OC 12 MG 4(1)(d), (2)(d)
        OC 13 MG 5(1)(a), (2)(a)
        OC 14 MG 5(1)(d), (2)(d)
        OC 15 MG 5(1)(k), (2)(i)
        OC 16 MG 5(1)(e), (2)(d)
        OC 17 MG 5(1)(ab), (2)(ab)
        OC 18 MG 5(1)(c), (2)(c), MG 11
        OC 19 MG 5(1)(ca), (2)(ca), MI 6(1)
        OC 20 MG 5(1)(b), (2)(b), MG 7
        OC 21 MG 16(3)
        OC 22 MG 5(1)(f), (2)(e), MG 8(4)
        OC 23 MG 5(1)(g), (2)(e), MG 8B, MG 16A(1B)
        OC 24 MG 5(1)(i), (2)(g), (3), (4)
        OC 25 MG 5(1)(h), (2)(f)
        OC 26 MG 5(1)(j), (2)(h)
        OC 27 MG 6, MG 8(1), (2)
        OC 28 MG 8(2), (3), MG 16A(1)
        OC 29 MG 10
        OC 30 MG 9(1), (2), (6)
        OC 31 MG 9(3)
        OC 32 MG 9(7), (8)
        OC 33 MG 9(4), (5A)
        OC 34 MG 9(5), MG 16(6)
        OC 35 MG 8B(4) DWP reference period
        OC 36 MG 8B(4) maximum deficit debit
        OC 37 MG 8B(4) policyholder DWP ratio
        OC 38 MG 8B(4) reduced deficit debit
        OC 39 MG 8B(4) shareholder DWP ratio
        Subpart OD
        OD 1 MI 2(1), (4), MI 4(1)(a), MI 5(1)(a), MI 14(1), NG 9(1)(a)
        OD 2 MI 2(4), MI 19(1), (5)
        OD 3 MI 2(1)–(3)
        OD 4 MI 2(5)–(7)
        OD 5 MI 4(1)(a), (2)(a)
        OD 6 MI 4(1)(e), (2)(e), MI 6(1)
        OD 7 MI 4(1)(c), (2)(c)
        OD 8 MI 4(1)(b), (2)(b)
        OD 9 MI 4(1)(d), (2)(d)
        OD 10 MI 5(1)(a), (2)(a)
        OD 11 MI 5(1)(i), (2)(h), MI 6(2)
        OD 12 MI 5(1)(j), (2)(i)
        OD 13 MI 5(1)(b), (2)(b)
        OD 14 MI 5(1)(f), (2)(f), (5), (7)
        OD 15 MI 5(1)(g), (2)(f), (5)
        OD 16 MI 5(1)(e), (2)(e), (3)–(6)
        OD 17 MG 8(4), MI 5(1)(c), (2)(c)
        OD 18 MI 5(1)(d), (2)(d), MI 9
        OD 19 MI 5(1)(h), (2)(g)
        OD 20 MG 8(1), (8), MI 7(2), MI 8(1)
        OD 21 MG 8(2), (3), (8), MI 8, MI 22(1)–(3)
        OD 22 MG 10, MI 7(1), MI 8(1)
        OD 23 MI 10
        OD 24 MI 13(7)
        OD 25 MI 11
        Subpart OE
        OE 1 MF 1(1), MF 11(1)
        OE 2 MF 1(3), MF 4(1)(a), (3)(a), (5), MF 7(1)(a), MF 9
        OE 3 MF 1(1), (2)
        OE 4 MF 1(4), (5)
        OE 5 MF 15
        OE 6 MF 4(1)(a), (2)(a)
        OE 7 MF 4(1)(c), (2)(b), MF 5(4)–(7)
        OE 8 MF 4(1)(c), MF 5(4)–(7)
        OE 9 MF 4(1)(d), (2)(c)
        OE 10 MF 4(1)(e), (2)(d), (5), (6)
        OE 11 MF 4(1)(f), (2)(e)
        OE 12 MF 4(3)(a), (4)(a)
        OE 13 MF 4(3)(b), (4)(b), MF 5(1)–(3)
        OE 14 MF 4(3)(c), (4)(c)
        OE 15 MF 4(3)(d), (4)(d), (5), (6)
        OE 16 MF 4(3)(e), (4)(e)
        OE 17 MF 11(1), (2)
        OE 18 MF 11(4), (5)
        OE 19 MF 13(1), (2)
        OE 20 MF 13(3)(a), MF 14
        OE 21 MF 13(3)(b)
        OE 22 MF 13(3)(c)
        Subpart OF
        OF 1 MJ 1(1), MJ 5(1), MJ 6(1)
        OF 2 MJ 3(1)
        OF 3 MJ 1(1)
        OF 4 MJ 5
        OF 5 ME 4(1)(da), MJ 6
        Subpart OJ
        OJ 1 ME 15, ME 21, ME 22(1)
        OJ 2 ME 15, ME 17(1), ME 27(1), (3)
        OJ 3 ME 14(1), ME 18(1)(a), (2)(a)
        OJ 4 ME 18(1)(b), (2)(b)
        OJ 5 ME 18(1)(c), (2)(c)
        OJ 6 ME 18(1)(bb), (2)(bb)
        OJ 7 ME 18(1)(bc), (2)(bb)
        OJ 8 ME 18(3)(a), (4)(a), ME 19(1), (2)
        OJ 9 ME 18(3)(b), (4)(b), ME 19(3)–(6)
        OJ 10 ME 27(2)
        OJ 11 ME 18(3)(c), (4)(c), ME 19A
        OJ 12 ME 21(1), (2)
        OJ 13 ME 21(3), (4)
        OJ 14 ME 23(1)(a), (2)(a), (3), (6)(a)
        OJ 15 ME 23(1)(b), (2)(b)
        OJ 16 ME 23(4)(a), (5)(a), ME 24
        OJ 17 ME 23(4)(b), (5)(b)
        OJ 18 ME 23(4)(c), (5)(c)
        Subpart OK
        OK 1 MK 1, MK 3
        OK 2 MK 4(1)(a), (2)(a)
        OK 3 MK 4(1)(b), (2)(a)
        OK 4 MK 4(1)(c), (2)(a)
        OK 5 MK 4(1)(d), (2)(b)
        OK 6 MK 4(1)(e), (2)(c)
        OK 7 MK 4(1)(f), (2)(c)
        OK 8 MK 4(1)(h), (2)(e)
        OK 9 MK 4(1)(g), (2)(d)
        OK 10 MK 5(1)(a), (2)(a)
        OK 11 MK 5(1)(b), (2)(b)
        OK 12 MK 5(1)(c), (g), (2)(c)
        OK 13 MK 5(1)(j), (2)(i)
        OK 14 MK 5(1)(e), (2)(c)
        OK 15 MK 5(1)(f), (2)(f)
        OK 16 MK 5(1)(d), (2)(d), MK 7(5)
        OK 17 MK 5(1)(h), (2)(g)
        OK 18 MK 5(1)(i), (2)(h)
        OK 19 MK 6, MK 7(1)
        OK 20 MK 7(2)–(4)
        OK 21 MK 8(1), (2), (6)
        OK 22 MK 8(3), (4), (6)
        OK 23 MK 8(5)
        OK 24 MK 8(5B)
        Subpart OP
        OP 1 ME 10, ME 25, MF 7, MG 13, MI 14
        OP 2 ME 13, ME 27, MF 9, MG 16, MI 19
        OP 3 ME 10(1A), (1B), (1D)
        OP 4 ME 10(1C)
        OP 5 ME 12(1)
        OP 6 ME 14(3)
        OP 7 ME 11(1)(a), (2)(a)
        OP 8 ME 11(1)(aa), (2)(aa)
        OP 9 ME 11(1)(ab), (2)(ab)
        OP 10 ME 11(1)(b), (2)(b)
        OP 11 ME 11(1)(c), (2)(a)
        OP 12 ME 11(1)(d), (2)(c)
        OP 13 ME 11(1)(e), (2)(c)
        OP 14 ME 11(1)(f), (2)(a)
        OP 15 ME 11(1)(eb), (ec), (2)(cb)
        OP 16 ME 11(1)(ed), (2)(cc)
        OP 17 ME 11(1)(j), (2)(c)
        OP 18 ME 11(1)(fb), (2)(fb)
        OP 19 ME 11(1)(g), (2)(d)
        OP 20 ME 11(1)(jb), (2)(eb)
        OP 21 ME 11(1)(k), (2)(d)
        OP 22 ME 13(2), (3)
        OP 23 ME 11(1A), (2A)
        OP 24 ME 11(1)(i), (2)(e)
        OP 25 ME 11(1B)(a), (2B)(a)
        OP 26 ME 11(1B)(b), (2B)(b)
        OP 27 ME 11(1B)(c), (2B)(c)
        OP 28 ME 12(1)(a), (2)(a)
        OP 29 ME 12(1)(c), (2)(c)
        OP 30 ME 12(1)(d), (2)(d)
        OP 31 ME 12(1)(l), (2)(k)
        OP 32 ME 12(1)(da), (2)(da)
        OP 33 ME 12(1)(db), (2)(da)
        OP 34 ME 12(1)(f), (2)(d)
        OP 35 ME 12(1)(f), (2)(d)
        OP 36 ME 12(1)(m), (2)(k)
        OP 37 ME 12(1)(k), (2)(j)
        OP 38 ME 12(1)(n), (2)(l), (3), (4)
        OP 39 ME 12(1)(ab), (2)(ab)
        OP 40 ME 12(1)(ac), (2)(ac)
        OP 41 ME 12(1)(ad), (2)(ac)
        OP 42 ME 12(1)(h), (2)(g), ME 13(2)
        OP 43 ME 12(1)(e), (2)(e)
        OP 44 ME 12(1)(b), (2)(b), ME 14(1)
        OP 45 ME 41
        OP 46 ME 12(1)(i), (2)(h)
        OP 47 ME 12(1)(j), (2)(h)
        OP 48 ME 12(1A)(a), (2A)
        OP 49 ME 12(1A)(b), (2A)
        OP 50 ME 12(1A)(c), (2A)
        OP 51 MG 13(1)
        OP 52 MG 2(4), (5)
        OP 53 MG 13(6), (7)
        OP 54 MG 16(1)
        OP 55 MG 16A(2)
        OP 56 MG 14(1)(a), (2)(a)
        OP 57 MG 14(1)(c), (2)(a)
        OP 58 MG 14(1)(b), (2)(a)
        OP 59 MG 14(1)(e), (2)(c), MG 16(2), (4)
        OP 60 MG 14(1)(bb), (2)(ab)
        OP 61 MI 20(2)
        OP 62 MG 14(1)(f), (2)(d)
        OP 63 MG 14(1)(d), (2)(b)
        OP 64 MG 15(1)(a), (2)(a)
        OP 65 MG 15(1)(ab), (2)(ab)
        OP 66 MG 15(1)(d), (2)(d)
        OP 67 MG 15(1)(l), (2)(j)
        OP 68 MG 15(1)(e), (2)(d)
        OP 69 MG 15(1)(c), (2)(c)
        OP 70 MI 20(1)
        OP 71 MG 15(1)(k), (2)(i), MG 16(5)
        OP 72 MG 15(1)(f), (2)(e)
        OP 73 MG 15(1)(i), (2)(g)
        OP 74 MG 15(1)(b), (2)(b)
        OP 75 MG 15(1)(g), (2)(e)
        OP 76 MG 15(1)(h), (2)(f)
        OP 77 MG 15(1)(j), (2)(h)
        OP 78 MI 14, MI 16
        OP 79 MI 19(1), (2)
        OP 80 MI 22(1)
        OP 81 MI 17(1)(a), (2)(a)
        OP 82 MI 17(1)(b), (2)(b)
        OP 83 MI 17(1)(c), (2)(c)
        OP 84 MI 17(1)(e), (2)(e), MI 19(3), (4)
        OP 85 MI 17(1)(f), (2)(f), MI 20(1)
        OP 86 MI 17(1)(d), (2)(d)
        OP 87 MI 18(1)(a), (2)(a)
        OP 88 MI 18(1)(g), (2)(g), MI 20(2)
        OP 89 MI 18(1)(b), (2)(b)
        OP 90 MI 19(5)
        OP 91 MI 18(1)(e), (2)(e), (3), (4)
        OP 92 MI 18(1)(c), (2)(c)
        OP 93 MI 18(1)(d), (2)(d)
        OP 94 MI 18(1)(f), (2)(f)
        OP 95 MI 21
        OP 96 MI 22(4)
        OP 97 MF 7(1), (2)
        OP 98 MF 7(3), (4)
        OP 99 MF 9
        OP 100 MF 8(2)(a), (3)(a)
        OP 101 MF 8(2)(c), (3)(b), MF 10(4)–(6)
        OP 102 MF 8(2)(c), (3)(b), MF 10(4), (5), (6)
        OP 103 MF 8(2)(d), (3)(c)
        OP 104 MF 8(2)(e), (3)(d)
        OP 105 MF 8(4)(a), (5)(a)
        OP 106 MF 8(4)(b), (5)(b), MF 10(1)
        OP 107 MF 8(4)(c), (5)(c)
        OP 108 MF 8(4)(d), (5)(d)
        OP 109 ME 25
        OP 110 ME 26(2)(a), (3)(a)
        OP 111 ME 26(2)(b), (3)(b)
        OP 112 ME 26(2)(c), (3)(c), ME 27(1), (3)
        OP 113 ME 26(2)(d), (3)(d)
        OP 114 ME 26(2)(e), (3)(d)
        OP 115 ME 26(4)(a), (5)(a), ME 28(1), (2)
        OP 116 ME 26(4)(b), (5)(b), ME 28(3), (4)
        Subpart OZ
        OZ 1 ME 4(1)(a)(viii)
        OZ 2 ME 5(1)(e)(i)
        OZ 3 ME 5(1)(n)
        OZ 4 ME 5(4), MG 5(4)
        OZ 5 MJ 1(2), MJ 4
        OZ 6 MJ 7
        PART R
        Subpart RA
        RA 1 new
        RA 2 MB 12, NC 2(1), ND 1W(2), NE 7(2), NF 13, NG 17(2), NH 3(7)
        RA 3 BC 9, MC 1
        RA 4 BB 2(3), MB 4
        RA 5 BE 1(1), (4), (5), NC 15, ND 1, NE 3
        RA 6 NF 4, NG 11, NH 3
        RA 7 MH 1
        RA 8 NC 16, NE 2A(1), (2), NF 3, NG 12
        RA 9 NC 19, NE 6, NF 12, NG 15
        RA 10 NC 5(2), NC 16, NC 20(1), ND 1, ND 1W(2), NE 5, NF 3, NF 4, NF 13, NG 12, NG 13
        RA 11 NF 6(1), NG 16A(1)
        RA 12 NF 6(2)–(4), NF 7(1), (2), NG 16A(2), (3)
        RA 13 MC 1
        RA 14 MB 8(1), (2)
        RA 15 NC 15, ND 9(2), (3), ND 10, ND 13, ND 14, NE 4, NF 4, NG 11, NH 3
        RA 16 NF 4(5), NG 11(4)
        RA 17 NF 4(6)
        RA 18 NF 4(6B), NG 11(4B)
        RA 19 NBA 7, ND 10(4)(a), NF 7, NG 16, NH 4
        RA 20 NC 15(7), ND 13(8), ND 14(8), NH 4(8)
        RA 21 NC 21, ND 1F
        RA 22 NC 20
        RA 23 NE 7, NG 17(1)
        Subpart RB
        RB 1 MC 1
        RB 2 BC 1
        RB 3 BC 7, NG 3
        RB 4 MD 1(3), (3A)
        Subpart RC
        RC 1 MB 1
        RC 2 OB 1 provisional tax rules
        RC 3 MB 2, OB 1 provisional tax rules
        RC 4 MB 3
        RC 5 MB 4
        RC 6 MB 5
        RC 7 MB 6
        RC 8 MB 7
        RC 9 MB 8
        RC 10 MB 9
        RC 11 MB 10
        RC 12 MB 12
        RC 13 MB 13
        RC 14 MB 14
        RC 15 MB 16
        RC 16 MB 15(1)–(4), (11)
        RC 17 MB 15(5)–(10)
        RC 18 MB 17
        RC 19 MB 18
        RC 20 MB 19
        RC 21 MB 20
        RC 22 MB 21
        RC 23 MB 22
        RC 24 MB 23
        RC 25 MB 24
        RC 26 MB 25
        RC 27 MB 27
        RC 28 MB 29
        RC 29 MB 30
        RC 30 MB 31
        RC 31 MB 32
        RC 32 MB 33
        RC 33 MB 34
        RC 34 MB 35
        RC 35 MB 37
        RC 36 MB 38
        RC 37 MBB 2(1)(a), (d)
        RC 38 MBB 2(1)(b), (c), (2)–(4)
        RC 39 MBB 3
        RC 40 MBB 4
        Subpart RD
        RD 1 new
        RD 2 NC 15(4), OB 1 PAYE rules
        RD 3 NC 1(2), OB 2
        RD 4 NC 15(1), NC 16
        RD 5 OB 1 salary or wages
        RD 6 NC 4
        RD 7 OB 1 extra pay
        RD 8 NC 21(f)–(h), Income Tax (Withholding Payments) Regulations 1979, regulations 2, 4, 6–8
        RD 9 NC 6(1A), (3)
        RD 10 NC 6, NC 8(1A), Income Tax (Withholding Payments) Regulations 1979, regulation 3
        RD 11 NC 6(1C), (1D), NC 13
        RD 12 NC 10
        RD 13 NC 11
        RD 14 NC 12
        RD 15 NC 2(2)–(4)
        RD 16 NC 2(1)
        RD 17 NC 2(5)
        RD 18 NC 7(2)
        RD 19 Income Tax (Withholding Payments) Regulations 1979, regulations 10, 11
        RD 20 Income Tax (Withholding Payments) Regulations 1979, regulation 12
        RD 21 NC 5
        RD 22 NC 15(1), (5), (6)
        RD 23 NC 18
        RD 24 NC 18(1), Income Tax (Withholding Payments) Regulations 1979, regulation 5(3)
        RD 25 OB 1 FBT rules
        RD 26 ND 1(1)–(3)
        RD 27 ND 1A(1), ND 1L
        RD 28 ND 1A(1)–(1D)
        RD 29 ND 1A(2)–(6)
        RD 30 ND 1AB
        RD 31 ND 1B(1)–(6)
        RD 32 ND 1B(7)
        RD 33 ND 1C
        RD 34 ND 1D, ND 1G
        RD 35 ND 1DB
        RD 36 ND 1E
        RD 37 ND 1H
        RD 38 ND 1I
        RD 39 ND 1IB, ND 8B
        RD 40 ND 1J
        RD 41 ND 1K
        RD 42 ND 1N
        RD 43 ND 1O
        RD 44 ND 1P(2)
        RD 45 ND 1Q
        RD 46 ND 1R
        RD 47 ND 3(1), (1A)
        RD 48 ND 3(2)
        RD 49 ND 3(4)–(7), ND 4, ND 16
        RD 50 ND 5(3)–(6)
        RD 51 ND 5(1), (2), ND 7, ND 7A
        RD 52 ND 5A
        RD 53 ND 6
        RD 54 GC 15(3), (4), ND 1S
        RD 55 ND 1T
        RD 56 ND 1U
        RD 57 ND 1V
        RD 58 ND 1(2)(b), (4), ND 2(2)
        RD 59 ND 1(2)(a), ND 10(1), ND 2(1)–(4)
        RD 60 ND 1(2)(c), (5), ND 14, ND 15(7), (8)
        RD 61 ND 1(2)(c), (4), (5), ND 13
        RD 62 ND 2(4), ND 14(2B), ND 15
        RD 63 ND 8
        RD 64 NE 1, OB 1 SSCWT rules
        RD 65 NE 2(2), NE 3, NE 3B, NE 6, OB 1 employer’s superannuation contribution, specified superannuation contribution
        RD 66 OB 1 complying fund rules
        RD 67 NE 2
        RD 68 NE 2A(1), (2)
        RD 69 NE 2B
        RD 70 NE 5
        RD 71 NE 6
        RD 72 NEA 1
        Subpart RE
        RE 1 OB 1 RWT rules
        RE 2 NF 1(2), (4), (5)
        RE 3 NF 2(1A), (1AB)
        RE 4 NF 2(3), (4)
        RE 5 NF 2(7)
        RE 6 NF 2(8)
        RE 7 NF 3(1), (2)
        RE 8 NF 3(1)
        RE 9 NF 3(3)–(5)
        RE 10 NF 2(5)
        RE 11 NF 2B
        RE 12 NF 2(1)(a)
        RE 13 NF 2(1)(b)
        RE 14 NF 2(1)(c), (2)
        RE 15 NF 2(1)(d)
        RE 16 NF 2(1)(e), (f)
        RE 17 NF 2(1)(g)
        RE 18 NF 2(1B)
        RE 19 NF 2A(1), (3), NF 2D(1), (3)
        RE 20 NF 4(1), (2)
        RE 21 NF 4(1)–(5), (7), (8)
        RE 22 NF 5
        RE 23 NF 8(1)
        RE 24 NF 8A(1)
        RE 25 NF 8B
        RE 26 NF 4(9)
        RE 27 NF 9(1), NF 11(1), (2)
        RE 28 NF 4(6)
        RE 29 NF 2(7)
        RE 30 NF 10
        Subpart RF
        RF 1 OB 1 NRWT rules
        RF 2 NG 1(2)–(4), NG 3, NG 4
        RF 3 NG 8(1)
        RF 4 NG 8(2), (3)
        RF 5 NF 2(6)
        RF 6 NG 13
        RF 7 NG 2(1)(c)
        RF 8 NG 2(1)(a)
        RF 9 NG 2(3), (4), OB 1 fully conduit tax relief credited
        RF 10 NG 2(1)(b)(ii), NG 9
        RF 11 NG 14
        RF 12 NG 2(1)(b)(i), (ib), (iii)
        RF 12B NG 2(1)(ab)
        RF 12C NG 2(1)(b)(iii)
        RF 13 NG 11(1)–(3)
        RF 14 NG 2(2)
        RF 15 NG 10
        Subpart RG
        RG 1 OB 1 dividend withholding payment rules
        RG 2 NH 1(2)
        RG 3 NH 1(1), NH 3(1)
        RG 4 NH 2(1)
        RG 5 NH 2(2), (3)
        RG 6 NH 3(2)–(4)
        RG 7 NH 7
        Subpart RM
        RM 1 new
        RM 2 MD 1(1)
        RM 3 NH 4(1)
        RM 4 MD 1(2)
        RM 5 MD 1(1A)
        RM 6 MD 1(2B), NH 3(7)
        RM 7 NBA 7
        RM 8 MD 1(4)(b), (c), NF 7(1), (2), (5), NG 16(1), (1A)
        RM 9 ND 10(4)(a)
        RM 10 MD 1(3), (3A), MD 1(4)
        RM 11 MB 11
        RM 12 MB 36
        RM 13 MD 2(1), (1A)
        RM 14 MD 2(2)
        RM 15 MD 2(3), (4)
        RM 16 MD 2(5), (5A)
        RM 17 MD 2(6)
        RM 18 NH 4(2), (3)
        RM 19 NH 4(4)(a)
        RM 20 NH 4(4)(b)
        RM 21 NH 4(5), (6)
        RM 22 MD 2B(1), (1B)
        RM 23 MD 2B(2)
        RM 24 MD 2B(3)
        RM 25 MD 2B(4), (4B)
        RM 26 MD 2B(5)
        RM 27 MD 2B(6)
        RM 28 MD 3(1)
        RM 29 MD 3(2)
        RM 30 MD 3(3)
        RM 31 MD 3(4)
        RM 32 MD 2(7)
        RM 33 MD 2A
        Subpart RP
        RP 1 MBA 1
        RP 2 NBA 1, NBA 8, NBB 7(3)
        RP 3 NBB 3
        RP 4 NBB 1, NBB 6
        RP 5 NBB 5(4), (5)
        RP 6 NBA 6
        RP 7 NBA 4(2), (3)
        RP 8 NBA 4(1B)
        RP 9 NBA 4(1)(a)
        RP 10 NBA 4(1)(b)(i), (ii)
        RP 11 NBA 4(1)(b)(iii)
        RP 12 NBA 4(4)
        RP 13 NBA 5(1), (2)
        RP 14 NBA 5(1)
        RP 15 NBA 5(1B)
        RP 16 NBA 5
        RP 17 MBA 2
        RP 18 MBA 3, MBA 4(3), MBA 5(1)–(4)
        RP 19 MBA 6(1)–(3)
        RP 20 MBA 6(4)–(9)
        RP 21 MBA 7
        Subpart RZ
        RZ 1 MZ 8
        RZ 2 MZ 9
        RZ 3 MZ 10
        RZ 4 MZ 11
        RZ 5 MZ 12
        RZ 6 MD 2(5)(a)(ii), MD 3(4)(a)
        RZ 7 IZ 3
        RZ 8 IZ 1, IZ 2, IZ 4
        RZ 9 IZ 6
        RZ 10 IZ 5
        PART Y
        Subpart YA
        YA 1 association HF 1(9) association
        YA 1 business (b) OC 1(2)(c), OC 3(b)
        YA 1 charitable purpose OB 3A
        YA 1 company (d), (e) OC 1(2)(a), OC 3(a)
        YA 1 cost ND 1P(1)
        YA 1 CTR company MI 16
        YA 1 grey list company EX 24
        YA 1 identical goods ND 1M
        YA 1 member HF 1(9) member
        YA 1 minor HH 3F(2)
        YA 1 policyholder loss II 2
        YA 1 price ND 1P(1)
        YA 2 HG 12(2), IZ 7, MB 12, ME 9(6), MI 10(5), MI 21(5), MK 8(6), NC 20(1), ND 1W(2), NE 7(2), NF 13, NG 17(2), NH 3(7), OB 6
        YA 3 OB 6(2), (3)
        Subpart YB
        YB 1 new
        YB 2 OD 7(1)(a), (2), (3), OD 8(1)(a), (2), (3)(a)(i), (3A), (4)(a)(i), (6)
        YB 3 OD 8(3)(a)(ii), (3A)
        YB 4 OD 8(3)(c), (3A)
        YB 5 OD 7(1)(b), (2), OD 8(4)(b)(i)
        YB 6 OD 8(4)(b)
        YB 7 OD 8(3)(b)
        YB 8 OD 8(1)(b), (2)(b), (c)
        YB 9 OB 1 relative, OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c)
        YB 10 OB 1 relative, OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c)
        YB 11 OB 1 relative, OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c)
        YB 12 OB 1 relative, OD 7(1)(c), OD 8(1)(c), (3)(d), (4)(c)
        YB 13 OD 8(1)(g), (3)(g)
        YB 14 OD 8(1)(f), (3)(h)
        YB 15 OD 8(3)(i)
        YB 16 OD 7(1)(d)(i), OD 8(1)(d), (3)(e), (4)(d)
        YB 17 OD 7(1)(d)(ii), OD 8(1)(e), (3)(f), (4)(e)
        YB 18 OD 8(3)(j)
        YB 19 OD 8(1)(h)
        YB 20 OD 8(1), (3), (4)
        YB 21 HH 1(1), OD 9
        Subpart YC
        YC 1 OD 1
        YC 2 OD 3(1), (2)
        YC 3 OD 4(1), (2)
        YC 4 OD 3(3)(d), OD 4(3)(d), (4)
        YC 5 OD 3(3)(a), OD 4(3)(a)
        YC 6 OD 3(3)(c), OD 4(3)(c)
        YC 7 OD 5(1)
        YC 8 OD 5(2)
        YC 9 OD 5(3), (4)
        YC 10 OD 5(5)
        YC 11 OD 5(6)
        YC 12 OD 5(5A)–(5C)
        YC 13 OD 5(6A)–(6F)
        YC 14 OD 5(7)
        YC 15 OD 5(8)
        YC 16 OD 5(9)
        YC 17 OD 5A
        YC 18 OD 5AA
        YC 19 OD 5B
        YC 20 OD 6
        Subpart YD
        YD 1 OE 1
        YD 2 GC 9(6), OE 2(1), (1B)
        YD 3 OE 2(2)–(6)
        YD 4 FB 2(2)
        YD 5 FB 2(1A)
        YD 6 FC 18, FC 19
        YD 7 FC 21
        YD 8 FC 13, FC 14(1)
        YD 9 OE 8
        YD 10 OE 7(1), (2)
        YD 11 OE 7(3)–(5)
        Subpart YE
        YE 1 OF 1
        Subpart YF
        YF 1 new
        Subpart YZ
        YZ 1 OE 4(1A)
        PART Z
        ZA 1 YA 1
        ZA 2 YA 2
        ZA 3 YA 3
        ZA 4 YA 4
        ZA 5 YA 5
        ZA 6 YA 6
        Schedules
        Schedule 1 schedule 1, schedule 14, schedule 2 part B
        Schedule 2 schedule 19
        Schedule 3 schedule 13
        Schedule 4 Income Tax (Withholding Payments) Regulations 1979, schedule
        Schedule 5 GC 16, schedule 2 part A
        Schedule 10 schedule 10
        Schedule 11 schedule 11B
        Schedule 12 schedule 11
        Schedule 13 schedule 16
        Schedule 14 schedule 17
        Schedule 17 schedule 8
        Schedule 18 schedule 9
        Schedule 19 schedule 6B
        Schedule 20 schedule 7
        Schedule 24 schedule 3
        Schedule 25 schedule 4
        Schedule 26 schedule 5
        Schedule 27 schedule 6
        Schedule 31 schedule 12
        Schedule 32 KC 5(1)(ae)–(cp)
        Schedule 36 schedule 18
        Schedule 37 schedule 15
        Schedule 48 schedule 20
        Schedule 49 schedule 21
        Schedule 50 schedule 22
        Schedule 51 schedule 22A
        Schedule 52 schedule 23
        Notes
        • Schedule 52 part B: amended, on , by section 593(14) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(15) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(16) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(17) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(18) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(19) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(20) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(21)(a) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(21)(b) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(22) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(23) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(24) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(25) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Schedule 52 part B: amended, on , by section 593(26) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

        Part CNew TAA provisions

        This is a medium table having 2 columns. The first row on each page is the headings for the columns. The heading for the second column has 2 lines of text.
        New section in TAA 1994 From section in ITA 2004 (unless otherwise stated)
        TAA 15C NBA 1, NBB 3
        TAA 15D NBA 2(1)(a)–(c), (2), (3)
        TAA 15E NBA 2(4)
        TAA 15F NBA 2(1)(c)
        TAA 15G NBB 2
        TAA 15H NBB 4(1)
        TAA 15I NBB 4(2)–(5)
        TAA 15J NBA 3, NBA 8, NBB 7(1), (2)
        TAA 15K NBA 5(3)
        TAA 15L NBA 5(4)
        TAA 15M NBB 3(2), NBB 5(1), (3)
        TAA 15N MBA 3(1)
        TAA 15O MBA 4(5), (6)
        TAA 15P MBA 4(1), (2), (4)
        TAA 15Q MBA 3(1)(d)
        TAA 15R MBA 3
        TAA 15S MBA 8
        TAA 15T NF 2AA
        TAA 24B NC 8(1), (1AA)
        TAA 24C NC 8(1) proviso
        TAA 24D NC 8(9A)
        TAA 24E NC 8(12)
        TAA 24F NC 14
        TAA 24G NC 12A
        TAA 24H NC 8(7), NC 9
        TAA 24I NC 8(2)–(4), (11), NC 8A
        TAA 24J NC 15(1), (2), (2B)
        TAA 24K NF 8(2)–(4), NF 8A(2)–(3)
        TAA 24L NC 7(1)
        TAA 24M Income Tax (Withholding Payments) Regulations 1979, reg 5
        TAA 24N Income Tax (Withholding Payments) Regulations 1979, reg 6A
        TAA 24O Income Tax (Withholding Payments) Regulations 1979, reg 12A
        TAA 24P NC 7(3), NC 8(10), NC 15(3)
        TAA 32E NF 9(1)–(3)
        TAA 32F NF 9(8), (10)
        TAA 32G NF 9(6), (7), (9)–(11)
        TAA 32H NF 9(4), (5)
        TAA 32I NF 9(12)–(14)
        TAA 32J NF 10(1)(a), (d), (3)
        TAA 32K NF 11(1)
        TAA 32L NF 11(2)–(9)
        TAA 32M(1) NG 5
        TAA 32M(2) NG 6
        TAA 32M(3)–(5) NG 7
        TAA 32N NH 2(4), NH 3(6)
        TAA 46B ND 2(3), ND 9, ND 10(2)–(5), ND 11, ND 12
        TAA 46C ND 13(5), (6), ND 14(5), (6)
        TAA 46D ND 15(7), (8)
        TAA 46E ND 1(6)
        TAA 71B NH 4(5)(b), (c)
        TAA 78B LC 13(1)
        TAA 78C LC 13(2)
        TAA 78D LB 2(4), LD 3(4), LD 3A(5), LD 8(3), LD 9(4)
        TAA 78E LF 6(4)
        TAA 78F LF 6(6)
        TAA 80KA KD 5(1B)–(1C)
        TAA 80KB KD 5(2)–(2AB)
        TAA 80KC KD 5(3), (3A)
        TAA 80KD KD 5(4), (5)(a)
        TAA 80KE KD 5(11)
        TAA 80KF KD 5(2A), (5)(b), (7)
        TAA 80KG KD 5(9)
        TAA 80KH KD 5(10), (12)
        TAA 80KI KD 7(1)
        TAA 80KJ KD 7(3)
        TAA 80KK KD 7(2B), (2C)
        TAA 80KL KD 7(4)
        TAA 80KM KD 7(2), (2A)
        TAA 80KN KD 6(1)
        TAA 80KO KD 6(1A)
        TAA 80KP KD 6(1B)
        TAA 80KQ KD 6(1C)
        TAA 80KR KD 6(1D)
        TAA 80KS KD 6(2), (3)
        TAA 80KT KD 6(4)
        TAA 80KU KD 7(3A), (3B), (3C)
        TAA 80KV KD 4(5)
        TAA 80KW KD 7A
        TAA 90AF GC 22(3), (7), (8)
        TAA 90AG GC 27A(4), (7)–(9)
        TAA 92AB HG 8
        TAA 93B HH 7
        TAA 93C LC 4(1C)
        TAA 104B ME 20, ME 40, MF 6, MG 12, MI 12, MJ 8, MK 9
        TAA 120OE(1)–(3) MBA 5(5), (6)
        TAA 120OE(4)–(5) MBA 9
        TAA 165B NG 16(5)
        TAA 166B HK 18
        TAA 225AA OC 4
        TAA 225B LC 1A(1), (2)

        Part A—Income Tax Act 2004 and other legislation and regulations: corresponding provisions in Income Tax Act 2007 or Tax Administration Act 1994.

        Part B—Income Tax Act 2007: corresponding provisions in the Income Tax Act 2004 and other legislation and regulations.

        Part C—New provisions in the Tax Administration Act 1994: corresponding provisions in the Income Tax Act 2004.