New Zealand Legislation: Regulations
Regulations are laws made under Acts
It is hereby declared that the arrangements specified in the agreement set out in the Schedule, being arrangements that have been made with the Government of the Federal Republic of Germany with a view to affording relief from double taxation in relation to income tax and excess retention tax imposed under the Income Tax Act 1976 and the income tax, corporation tax, capital tax and trade tax imposed by the laws of the Federal Republic of Germany, shall in relation to income tax and excess retention tax imposed under that Act, and notwithstanding anything in that Act or any other enactment, have effect according to the tenor of the agreement.
