(1)
These regulations may be cited as the Cooperative Pig Marketing Companies Income Tax Regulations 1964.
(2)
These regulations apply with respect to income tax on income derived by every cooperative pig marketing company during its financial year corresponding with the tax year commencing on 1 April 1964 and during every subsequent year.
Regulation 1(2): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).