Section 57(2)

This subsection applies to an event where— the event results in P having qualifying status (see section 58) in respect of shares or voting rights in relation to a UK-connected body corporate, and the value of all consideration (see section 59) provided by P, whether before or as part of the event, for shares or voting rights in the UK-connected body corporate is at least £25 million.

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Source: legislation.gov.uk · retrieved 2026-07-30