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8. In section 211B(1) (transfers of assets to certain collective investment schemes)—
(a)in subsection (5), for the words from “has the same meaning” to the end substitute “means an offshore fund that is a transparent fund within the meaning given by regulation 11 of the Offshore Funds (Tax) Regulations 2009.”; and
(b)omit subsection (6).
Section 211B was inserted by S.I. 2013/1400.
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