As I've just explained, it would open up an avoidance possibility, to avoid the intent of the SIFT trust and SIFT partnership rules by moving the trading function of their units to a non-traditional trading market.
Director, Tax Legislation Division, Tax Policy Branch, Department of Finance
As I've just explained, it would open up an avoidance possibility, to avoid the intent of the SIFT trust and SIFT partnership rules by moving the trading function of their units to a non-traditional trading market.
See context to find out what was said next.