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This Class Ruling is withdrawn and ceases to have effect after the date on which shareholders receive the proceeds of the capital return or 30 June 2003, which ever is earlier. However, the Ruling continues to apply after its withdrawal in respect of the tax laws ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the Ruling, subject to there being no change in the arrangement or in the persons' involvement in the arrangement.