(1) This section applies to determine for the purposes of this Part whether a person has an interest in shares.
(2) In this Part—
(a) a reference to an interest in shares includes an interest of any kind whatsoever in the shares, and
(b) any restraints or restrictions to which the exercise of any right attached to the interest is or may be subject shall be disregarded.
(3) Where an interest in shares is comprised in property held on trust, every beneficiary of the trust is treated as having an interest in the
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