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9. For the purposes of paragraph 8 above, the company shall be deemed to have acquired or disposed of assets pursuant to an option if, at the relevant date, it is a party to an option and it is prudent to assume that the option will be exercised and the option is one which—
(a)provides for the acquisition of assets by the company; or
(b)is listed and provides for the disposal of assets by the company; or
(c)is not listed but provides for the disposal of assets by the company to an approved counterparty within one year of the relevant date.
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