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14. Offers from the DIFC

An offer of Units is made from the DIFC if:

(a) the person making the offer is situated in the DIFC;
(b) the offer is directed at or received by a person (an "offeree") situated, at the time of the making, outside of the DIFC; and
(c) the offer is capable of acceptance by such an offeree;
regardless of where any resulting issue or sale occurs.