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. 96/18 was issued on 31 July 1996. It relates to Tower Corporation's FuturePlan and the application of sections JB 2 and JB 3, and in particular the word ``pension'' in section JB 3 (1) of the Income Tax Act 1994, and appeared in Inland Revenue's Tax Information Bulletin, Vol. 8, No. 2 of August 1996. 3. A copy of the ruling may be obtained by writing to the Assistant General Manager (Adjudication & Rulings), National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).