8. Issue by a Company of its own Shares etc.

(1) There is excluded from paragraph 4 the issue by a Company of its own Shares or share warrants, and the issue by any person of his own debentures or debenture warrants.
(2) In this paragraph —
(a) "Company" means any Body Corporate other than an open-ended investment company;
(b) "Shares" and "debentures" include any investment of the kind specified by paragraphs 87 or 88 respectively;
(c) "share warrants" and "debenture warrants" mean any investment of the kind specified by paragraph 91 which relates to shares in the Company concerned or, as the case may be, debentures issued by the person concerned.