Notice of Product Ruling 1. This is a notice of a product ruling made under section 91f of the Tax Administration Act 1994. 2. Product ruling No. 95/9 was issued on 20 November 1995. It relates to a superannuation scheme and sections JB 2 and JB 3 of the Income Tax Act 1994. 3. A copy of the ruling may be obtained by writing to the Manager (Systems), Rulings Directorate, National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Director (Rulings).