(1) In the Companies Acts, unless the context otherwise requires—
“company” means a company formed and registered under this Act, that is—
(a) a company so formed and registered after the commencement of this Part, or
(b) a company that immediately before the commencement of this Part—
(i) was formed and registered under the Companies Act 1985 (c 6) or the Companies (Northern Ireland) Order 1986 (SI 1986/1032 (NI 6)), or
(ii) was an existing company for the purposes of that Act or that Order,
(which is to be treated on commencement as if formed and registered under this
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