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. 97/8 was issued on 30 January 1997. It relates to the gift duty implications of an amalgamation and the application of the definition of ``gift'' in section 2 (2) and section 63 of the Estate and Gift Duties Act 1968. 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).