(1)       For the purposes of this section-

 

“acquiring company” means-

 

(a)     a transferee company contemplated in the definition of “intra-group transaction” in section 45(1);

 

(b)     a holding company contemplated in the definition of “liquidation distribution” in section 47(1); or

 

(c)     a company that acquires an equity share in another company in terms of an acquisition transaction;