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linked benefit

    a benefit payable under a life policy or a regulated collective investment scheme the amount of which is determined by reference to:

      1. (a) the value of the property of any description (whether specified or not); or
      1. (b) fluctuations in the value of any such property; or
      1. (c) income from such property; or
      1. (d) fluctuations in an index of the value of such property.2