8. Subject to paragraphs 8A and 8B, the shares shall form part of the ordinary share capital of -
(b) a company which has control of the company concerned,
(c) a company which either is or has control of a company which -
(i) is a member of a consortium owning either the company concerned or a company having control of that company, and
(ii) beneficially owns not less than 15 per cent of the ordinary share capital of the company so owned, or
(d) a company which issued the shares to the trustees of an employee share ownership trust to which section 519 applies, in an exchange to which section 586 applies, which shares were transferred to the trustees of an approved scheme by the trustees of the employee share ownership trust.
8A. Any reference in subparagraph (d) of paragraph 8 to shares shall be construed as including a reference to shares which were issued to the trustees of the employee share ownership trust referred to in that subparagraph as
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