those who do not accept the offer, say i, page-86

Relevant bit of legislation covering compulsory acquisitions to back up Liongold needing to acquire 90% of shares to force a compulsory acquisition
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Compulsory acquisition

A bidder under a takeover bid11 may compulsorily acquire any remaining securities in the bid class if during, or at the end of, the offer period, the bidder and their associates have:

relevant interests in at least 90% (by number) of the securities in the bid class and
acquired at least 75% (by number) of the securities that the bidder offered to acquire under the bid.