Section 140. References to operation of interests in shares

The circumstances required to be stated in a notice under section 137, 138 or 139 include circumstances by reason of which having regard to the operation of interests in share—

(a) a person has an interest in voting shares;

(b) a change has occurred in an interest in voting shares; or

(c) a person has ceased to be a substantial shareholder in a company,

respectively.