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The Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) Order 1997

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Amendments to paragraph 8 of Schedule 10 to the Finance Act 1996

4.  In sub-paragraph (3)—

(a)after the words “offshore fund” there shall be inserted the words “or open-ended investment company”;

(b)after the words “or fund” there shall be inserted the words “or company”.

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