Section 5 Meaning of “trigger event” and “acquirer”I1
(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).