For the purposes of this Chapter, ‘division by acquisition’ shall mean the operation whereby, after being wound up without going into liquidation, a company transfers to more than one company all its assets and liabilities in exchange for the allocation to the shareholders of the company being divided of shares in the companies receiving contributions as a result of the division (hereinafter referred to as ‘recipient companies’) and possibly a cash payment not exceeding 10 % of the nominal value of the shares allocated or, where they have no nominal value, of their accounting par value.
Chun críocha na Caibidle seo, ciallóidh “deighilt trí éadáil” an oibríocht lena n-aistríonn cuideachta, tar éis a foirceanta gan dul faoi leachtú, a sócmhainní agus a dliteanais go léir chuig níos mó ná cuideachta amháin mar mhalartú ar scaireanna sna cuideachtaí a fhaigheann ranníocaíochtaí mar gheall ar an deighilt (dá ngairtear “cuideachtaí is faighteoir” anseo feasta) a chionroinnt ar scairshealbhóirí na cuideachta atá á deighilt, agus íocaíocht fhéideartha in airgead tirim nach sáraíonn 10 % de luach ainmniúil na scaireanna arna gcionroinnt nó, i gcás nach bhfuil aon luach ainmniúil acu, dá bparluach cuntasaíochta.