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11 May 2019


The statements relate to investors who are UK resident or ordinarily resident for UK tax purposes, who are the beneficial owners of
their unit classes and who hold their unit classes as an investment (as opposed to on trading account). The statements are based on
current law and the published practice of Her Majesty’s Revenue and Customs (“HMRC”).
Offshore Funds Regime
All unit classes set out above meet the definition of an offshore fund as laid out in the relevant UK tax legislation. Accordingly, UK
investors should be aware of the following:
Reporting Fund Status (“RFS”)
The Taxation (International and Other Provisions) Act 2010 and the Offshore Funds (Tax) Regulations (SI 2009/3001) (the “new
regime”) provide that, unless a fund is approved by HMRC as a “reporting fund”, any gains arising to unit holders resident or
ordinarily resident in the UK on sale, redemption or other disposal of units (including deemed disposal on death) will be taxed as
offshore income rather than capital gains.
The unit class set out above has been accepted as a reporting fund with effect from 1 June 2011. The unit class was merged into
Multi Units France SICAV - Lyxor CAC Mid 60 (DR) UCITS ETF - D EUR [HMRC ref: M0052-0091] from 19 April 2018. As such, this
unit class is no longer a reporting unit class/fund at this date.