5Meaning of “trigger event” and “acquirer”U.K.
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(1)For the purposes of this Act, a “trigger event” takes place when—
(a)a person gains control of a qualifying entity, as set out in section 8, or
(b)a person gains control of a qualifying asset, as set out in section 9.
(2)In this Act “acquirer” means the person who gains the control referred to in subsection (1) (or in relation to a trigger event that has not yet taken place, would gain that control).