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. 95/14 was issued on 20 December 1995. It relates to a registered superannuation scheme and sections HH 3 (5) and JB 3, and the definition of ``qualifying trust'' in section OB 1 of the Income Tax Act 1994. 3. A copy of the ruling may be obtained by writing to the Manager (Systems), Rulings Directorate, National Office, Inland Revenue, P.O. Box 2198, Wellington. JEFFREY TYLER, Assistant General Manager (Adjudication & Rulings).