(1) In this section and sections 25 and 26 -

"articles of association" in the case of a company which is not a company within the meaning of section 2(1) of the Companies Act, 1963, includes its charter, bye-laws or other constituent documents;

"company" means a company within the meaning of section 2(1) of the Companies Act, 1963, and any body corporate within the meaning of section 377(1) of that Act;

"share" includes share of stock in share capital of a company.

(2)

(a) Where the share capital of a company or any part of such capital is redenominated into euro after the transitional period under Article 14 (which relates to the reading, at the end of the transitional period, of references in legal instruments to national currency units as references to the euro unit) of the Council Regulation of 1998, such redenomination shall be effected at the whole or any part of the total issued or to be issued share capital, including each class of the foregoing (where any separate classes exist).