In this Part -
"acquiring company", in relation to a merger by acquisition, means the company that acquires all of the assets of one or more other companies that is or are to be dissolved without going into liquidation;
"cross-border merger" means a merger of companies that involves at least one Irish company and at least one EEA company, being - (a) a merger by acquisition, (b) a merger by formation of a new company, or (c) a merger by absorption;
"effective date" means - (a) in relation to a cross-border merger in which the proposed successor company is an Irish company, the date specified under Regulation 42(6), or (b) in relation to a cross-border merger in which the proposed successor company is an EEA company, the date determined in accordance with the law of the EEA state concerned for the purposes of Article 129 of the Directive;
"Irish merging company" means a merging company that is an Irish company;
"Irish successor company" means a successor company that is a
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