sec.212Acquiring share interest in corporation

### sec.212 Acquiring share interest in corporation A person acquires a share interest in a corporate trustee or relevant corporation for a corporate trustee if— the person becomes a shareholder of the corporate trustee or relevant corporation; or being a shareholder, the person’s share interest increases. However, the acquisition of a share interest by a beneficiary from the personal representative in the administration of the estate of a deceased person is not an acquisition for this part. (sec.212-ssec.1) A person acquires a share interest in a corporate trustee or relevant corporation for a corporate trustee if— the person becomes a shareholder of the corporate trustee or relevant corporation; or being a shareholder, the person’s share interest increases. (sec.212-ssec.2) However, the acquisition of a share interest by a beneficiary from the personal representative in the administration of the estate of a deceased person is not an acquisition for this part. - (a) the person becomes a shareholder of the corporate trustee or relevant corporation; or - (b) being a shareholder, the person’s share interest increases.