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 98/56 was issued on 18 July 1998. It relates to an employee share plan, and the application of sections BD 1, CH 2 (2) (a), and CH 3 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).2