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15. In paragraph 54(1) (interpretation)(1) at the appropriate points in the alphabetical list insert the following definitions—
““embedded derivative contract” shall be construed in accordance with paragraph 2(5);”;
““open-ended investment company” has the meaning given by section 468A(2) of the Taxes Act 1988(2);”.
There are amendments to this paragraph, but none is relevant for present purposes.
Section 468A was inserted by section 16 of the Finance (No. 2) Act 2005 (c. 22).
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