[116B Shares beginning or ceasing to be shares to which section [521B] of CTA 2009 applies]

[116B  Shares beginning or ceasing to be shares to which section [521B] of CTA 2009 applies]

[(1)     If at any time section [521B] of CTA 2009 (application of Part 5 of that Act to certain shares as rights under a creditor

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