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Taxation (International and Other Provisions) Act 2010 section Sch 9 para 24
Offshore fund treated after 1 December 2009 as distributing fund under repealed Chapter 5 of Part 17 of ICTA
Schedule 9 paragraph 24 ensures that a cross-reference used in the old distributing fund rules for offshore funds continues to work correctly after the rewrite of tax legislation.
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