Protection of the Environment Operations Act 1997 No 156
Current version for 14 May 2020 to date (accessed 5 July 2020 at 20:51)
Chapter 9 Part 9.3B Section 295X
295X   Application of Duties Act 1997
A green offset credit, or any other entitlement, created under a green offset scheme is not dutiable property for the purposes of the Duties Act 1997.