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. 97/58 was issued on 4 July 1997. It relates to Taylor Paris Group Limited's Key Person Loyalty Plan, and the application of sections BD 2, CH 3, CI 1, EB 1 and HH 3 of the Income Tax Act 1994, and will be published in Inland Revenue's Tax Information Bulletin, Vol. 9, No. 7 of July 1997. 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).4