—(1) Subject to this section, a person holds an interest in a share if the person has any legal or equitable interest in the share.
(2) Without prejudice to the generality of subsection (1), a person shall be taken to hold an interest in a share if —
the person has entered into a contract to purchase the share;
the person has a right (otherwise than because of having an interest under a trust) to have the share transferred to the person or to the person’s order (whether the right is exercisable presently or in the future and whether or not on the fulfilment of a condition);
the person has a right to acquire the share, or an interest in the share, under an option (whether the right is exercisable presently or in the future and whether or not on the fulfilment of a condition);
the person is otherwise entitled to acquire the share or an interest in the share, or enter into a transaction; or
the person is entitled (otherwise than because of having been appointed as a proxy or representative to vote at a meeting of members of the company or of a class of its members) to exercise or control the exercise of a right attached to the share.
(3) A person shall be taken to hold an interest in a share even if the person holds the interest in the share jointly with another person.
(4) For the purpose of determining whether a person holds an interest in a share, it is immaterial that the interest cannot be related to a particular share.
(5) An interest in a share is not to be disregarded only because of —
the manner in which it arose; or
the fact that the exercise of a right conferred by the interest is, or is capable of being made, subject to restraint or restriction.