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. 98/76 was issued on 29 September 1998. It relates to an employee share purchase option scheme, and the application of sub part EH and section CH 2 and OB 2 (1) of the Income Tax Act 1994. 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. MARTIN SMITH, General Manager (Adjudication & Rulings).