Related Commentary  

39(1)  This Part applies in connection with company reorganisations.

39(2)  For the purposes of this Part there is a “company reorganisation”  where a company (“the acquiring company” )–

(a)obtains control of a company whose shares are subject to an outstanding qualifying option–

(i)as a result of making a general offer to acquire the whole of the issued share capital of that company which is made on a condition such that, if it is met, the person making the offer will have control of the company, or

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