Income Tax (Adverse Event Income Equalisation Scheme Rate of Interest) Regulations 1995

  • revoked
  • Income Tax (Adverse Event Income Equalisation Scheme Rate of Interest) Regulations 1995: revoked (with effect on 18 March 2019), on 23 March 2020, by section 279(1) (and see section 279(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).

Regulations

1 Title and application

(1)

These regulations may be cited as the Income Tax (Adverse Event Income Equalisation Scheme Rate of Interest) Regulations 1995.

(2)

These regulations apply with respect to any amount standing to the credit of an adverse event income equalisation account on or after 21 April 1995.