sec.196Interests acquired under exempt acquisitions disregarded for particular purposes

### sec.196 Interests acquired under exempt acquisitions disregarded for particular purposes An interest acquired under an exempt acquisition, other than an exempt acquisition under section 195 , must be disregarded as an interest in a landholder when— deciding whether a person has, under section 158 (1) (b) (i) or (ii) , acquired an interest in the corporation; or aggregating interests under section 158 (1) (b) (i) or (ii) . s 196 amd 2011 No. 20 s 113 - (a) deciding whether a person has, under section 158 (1) (b) (i) or (ii) , acquired an interest in the corporation; or - (b) aggregating interests under section 158 (1) (b) (i) or (ii) .