(1)       For the purposes of this section-

 

‘date of issue’, in relation to a share in a company, means the date on which-

 

(a)     the share is issued by the company;

 

(b)     the company at any time after the share has been issued undertakes the obligation to redeem that share in whole or in part; or

 

(c)     the holder of the share at any time after the share has been issued obtains the right to require that share to be redeemed in whole or in part, otherwise than as a result of the acquisition of that share by that holder;