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. 97/30 was issued on 1 April 1997. It relates to a trade loyalty programme, and the application of sections BB 1, CD 3 and CD 5 of the Income Tax Act 1994, as amended by the Taxation (Core Provisions) Act 1996. 3. Product ruling No. 97/30 is essentially the same as product ruling 96/21 issued on 13 August 1996, except that it takes into account the coming into force of the Taxation (Core Provisions) Act 1996, with effect from the 1997/98 income year. 4. 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).