(1) In this Part -
"capital conversion reserve fund", in relation to a company, means the amount equivalent to the aggregate diminution in share capital consequential upon renominalisation of share capital under section 26 of the Economic and Monetary Union Act 1998;
"cash" includes funds in any currency or currencies;
"company capital", in relation to a company, means - (a) the aggregate value, expressed as a currency amount, of the consideration received by the company in respect of the allotment of shares of the company; and (b) that part of the company's undenominated capital constituted by the transfer of sums referred to in sections 106(4) and 108(3), and subsection (2) supplements this definition;
"employees' share scheme" means any scheme, for the time being in force, in accordance with which a company encourages or facilitates the holding of shares in, or debentures of, the company or its holding company by or for the benefit of employees or former employees of th
…