(a) In this section -
"acquiring company" means, subject to paragraph (b), a company with limited liability;
"merger" means a merger undertaken in accordance with Chapter 3 of Part 9 or Chapter 16 of Part 17 of the Companies Act 2014;
"shares" includes stock;
"successor company" and "transferor company" have the meanings given to them by section 461 of the Companies Act 2014;
"undertaking" includes part of an undertaking.
(b) References in this section to a company shall be construed as including references to a society registered under the Industrial and Provident Societies Act 1893.
(a) This subsection applies where there is a scheme for the bona fide reconstruction of any company or the amalgamation of any companies and where, in connection with the scheme, the following conditions apply:
(i) a company with limited liability is to be registered, or a company has been established by Act of the Oireachtas, or the nominal share capital of a company has been increased,
(ii) the
…