CZ 26 Land and buildings affected by Canterbury earthquakes—sections CB 9 to CB 11 and CB 14 overridden for Crown purchases

Sections CB 9 to CB 11 and CB 14 (which relate to disposals within 10 years of acquisition) do not apply to a person and land or buildings purchased by the Crown from the person under section 91, 103, or 104 of the Greater Christchurch Regeneration Act 2016.

Defined in this Act: land

Section CZ 26: replaced (with effect on 4 September 2010), on 27 February 2014, by section 29(1) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

Section CZ 26 heading: amended, on 27 February 2014, by section 29(2) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).

Section CZ 26: amended (with effect on 19 April 2016), on 2 June 2016, by section 11 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section CZ 26: amended, on 27 February 2014, by section 29(3) of the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Act 2014 (2014 No 4).