"arrangement" means any agreement, scheme or arrangement (including an arrangement sanctioned in accordance with - (a) Part 26 or 26A (arrangements and reconstructions), or (b) section 110 of the Insolvency Act 1986 (c. 45) or Article 96 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) (liquidator in winding up accepting shares as consideration for sale of company property));
"company", except in reference to the issuing company, includes any body corporate;
"equity shares" means shares comprised in a company's equity share capital, and "non-equity shares" means shares (of any class) that are not so comprised;
"the issuing company" has the meaning given by section 610(6).
(2) References in this Chapter (however expressed) to -
(a) the acquisition by a company of shares in another company, and
(b) the issue or allotment of shares to, or the transfer of shares to or by, a company,
include (respectively) the acquisition of shares b
…