152FAccruals tax laws

#### 152F Accruals tax laws For the purposes of the definition of accruals tax law in section 317 of the Act, each of the following laws of a broad‑exemption listed country is declared to be an accruals tax law: (a) sections 90 to 95 (inclusive) of the Income Tax Act of Canada; (b) article 209B of the General Tax Code of France; (c) sections 7 to 14 (inclusive) of the Foreign Tax Act of the Federal Republic of Germany; (d) articles 40‑4 to 40‑6 (inclusive) and 66‑6 to 66‑9 (inclusive) of the Special Taxation Measures Law of Japan; (e) sections CQ 1 to CQ 3 (inclusive) and sections EX 1 to EX 27 (inclusive) of the Income Tax Act 2007 of New Zealand; (f) Part 9A of the Taxation (International and Other Provisions) Act 2010 of the United Kingdom; (g) Chapter 3A of Part 2 of the Corporation Tax Act 2009 of the United Kingdom; (h) subpart F of Part III of subchapter N of Chapter 1 of the Internal Revenue Code of the United States of America.