(1) This Part applies to cross-border conversions.
(2) Where a cross-border conversion is proposed to be carried out by an Irish converting company -
(a) the law of the State shall apply in relation to the cross-border conversion until a pre-conversion certificate is issued in respect of the conversion, and
(b) the law of the destination EEA state shall apply in relation to the cross-border conversion after a pre-conversion certificate is issued in respect of the conversion.
(3) Where a cross-border conversion is proposed to be carried out and the proposed converted company to which the cross-border conversion relates is an Irish company -
(a) the law of the departure EEA state shall apply in relation to the cross-border conversion until a pre-conversion certificate is issued in respect of the conversion, and
(b) the law of the State shall apply in relation to the cross-border conversion after a pre-conversion certificate is issued in respect of the conversion.