Daft question, and probably with a simple answer, but I can see no example anywhere that covers it!
Suppose that Fred has owned 10% of Fred n Bob's Toyshop Ltd's shares since say 2010, and buys some more shares off Bob, taking his holding to 20%, on say 6 August 2020. Then they get an offer to sell up, and do so on 6 September 2020. As Fred's original 10% qualified for ER, (>2yrs, trading co etc etc) does the recently purchased 10% also qualify? immediately on purchase?
& Is that specifically covered in the legislation? (Anyone got a link?) Or is it covered because the legislation merely states qualifying conditions, which if met cover all shares owned no matter purchase date?