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The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013

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Ordinary residence

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9.  In regulation 30 (the residence condition)—

(a)in paragraphs (2), (3)(b) and (4)(b) omit “ordinarily”;

(b)in paragraph (5) for “he is either not ordinarily resident or, in the case of a company,” substitute “the person is”;

(c)in paragraph (6)(b) omit “either not ordinarily resident or, in the case of a beneficiary which is a company,”.

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