Section 58(1)

For the purposes of section 57(2), an event results in P having qualifying status in respect of shares or voting rights in relation to a UK-connected body corporate where the event results in the percentage of the shares or, as the case may be, the voting rights that P holds in the body corporate increasing— from less than 15% to 15% or more, from 25% or less to more than 25%, or from 50% or less to more than 50%.

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