definiens: within the meaning of Section 168(h ) of the Code, are withinthe meaning of Section 168(g ) of the Code, secure any debt the interest of which is tax - exempt under Section 103(a ) of theCode or are subject to a within the meaning of Section 467 of the Code ( or in each case, similar or corresponding provisions of applicable state Tax Law ) . Notwithstanding anything in this Agreement to the contrary, the representations and warranties contained in this Section 4.6 ( i ) shall not apply to the extent that a breach of suchrepresentations or warranties would not result in any Taxes or other liabilities or obligations for Buyer and Buyer ’s Aﬃliatesand also would not result in any Encumbrances on the Purchased Assets and ( ii ) constitute the sole representations andwarranties being made by Seller with respect to Taxes.4.7