New Zealand Legislation: Bills

7 Disposal: land used for landfill, if notice of election

• (1) Section CB 8(c) is replaced by the following:

  • “(c) the person acquiring the land is not an associated person; and”.

  (2) Subsection (1) applies for the 2009–10 and later income years.

  (2) Subsection (1) applies for the 2010–11 and later income years.