(1) In this Chapter—
“arrangement” means any agreement, scheme or arrangement (including an arrangement sanctioned in accordance with—
(a) Part 26 [or 26A] (arrangements and reconstructions), or
(b) section 110 of the Insolvency Act 1986 (c 45) or Article 96 of the Insolvency (Northern Ireland) Order 1989 (SI 1989/2405 (NI 19)) (liquidator in winding up accepting shares as consideration for sale of company property));
“company”, except in reference to the issuing company, includes any body corporate;
“equity shares” means shares comprised in a company's equity share capital, and “non-equity shares” means shares (of any
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