Exemption from taxation for transfers to fund management entities following fund relocation, subject to continuity of shareholding. Exemption from taxation applies where movable property consisting of shares, units or interests in the resultant fund is received by the fund management entity in lieu of shares, units or interests held by the investment manager entity in the original fund pursuant to relocation, provided that not less than ninety per cent of shares or units or interest in the fund management entity of the resultant fund are held by the same persons in the same proportion as in the investment manager entity of the original fund, and not less than ninety per cent of the aggregate of shares or units or interest in the investment manager entity of the original fund was so held.