10Holding and acquiring interests and rights: supplementary
This section has no associated Explanatory Notes
(1)Schedule 1 provides for particular cases in which a person is to be treated for the purposes of this Act as holding an interest or right.
(2)A person is to be treated for the purposes of this Act as acquiring an interest or right (to the extent that the person would not otherwise be regarded as doing so) where—
(a)the interest or right becomes treated as held by the person by virtue of Schedule 1, or
(b)the person is already treated as holding the interest or right by virtue of that Schedule and something occurs in relation to the interest or right which would be regarded as its acquisition by the person (including by virtue of paragraph (a)) if the person was not already treated as holding it.