Part 2 The substantial shareholding requirementF1

United Kingdom

1. The requirement
2. Meaning of “substantial shareholding"
3. Aggregation of holdings of group companies
4. Effect of earlier no-gain/no-loss transfer
5. Effect of deemed disposal and reacquisition
6. Effect of repurchase agreement
7. Effect of stock lending arrangements
8. Effect in relation to company invested in of earlier company reconstruction etc
9. Effect in relation to company invested in of earlier demerger
10. Effect of transfer of trading assets within a group
11. Effect of investing company’s liquidation
12. Special rules for assets of insurance company held for the purposes of its long-term business