In this Part -
"the Act of 1983" means the Companies (Amendment) Act, 1983;
"company" means a company to which section 207 relates;
"distribution" has the meaning assigned to it by section 51(2) of the Act of 1983 (as amended by section 232(d) and (e) of this Act);
"redeemable shares" includes shares which are liable at the option of the company or the shareholder to be redeemed.