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14.—(1) This Chapter applies to offshore funds which are reporting funds at the date these Regulations come into force.
(2) In this Chapter a reference to regulation 53(1) or any sub-paragraph of that regulation is a reference to regulation 53(1) (contents of an application) of the principal Regulations as amended by regulation 6 of these Regulations.
(3) In this Chapter—
“HMRC” means Her Majesty’s Revenue and Customs;
“transitional fund” means a fund to which this Chapter applies.
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