IFC4.3.x-development
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IfcVirtualElementType or IfcAnnotationType should exist
Currently IfcVirtualElement and IfcAnnotation have no corresponding type. (e.g. so you can't have a type of dimension annotation)
The only workaround right now is to use IfcTypeProduct which has this scary warning:
The entity IfcTypeProduct shall not be instantiated from IFC4 onwards. It will be changed into an ABSTRACT supertype in future releases of IFC.
Proposal to add IfcVirtualElementType and IfcAnnotationType.
agree - it should be assigned to the IFC4.4 update