25BItems modifying global anti-base erosion model rules Empowered by s HP 3
- [insert name of implementing-jurisdiction]:
- [insert name of implementing-Jurisdiction]:
- [insert name of implementing jurisdiction].


You are looking at a schedule called 'Items modifying global anti-base erosion model rules'. This schedule is part of the Income Tax Act 2007. It has some rules that change other rules in the act. The schedule says some words are replaced with 'New Zealand'. It also says some articles are replaced or disregarded. You can find these articles in the act, they are like sections with rules. The schedule is changing some of these rules, like Articles 2.4.1 and 2.4.2, and it is disregarding others, like Article 8.1. It is also making some other changes to the act, like inserting a new article after Article 10.1.1, as empowered by s HP 3.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1022106.
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