Thomas Byrne (Fianna Fail) | Oireachtas source

I will quote from the website of a law firm in the UK giving the basics on the sale of a business:

The sale of a business may be structured in one of two ways. The business may be transferred by way of a sale of the shares in the company which owns and operates the business or by the sale of the assets, which are necessary for the continuance of the business.

We must cover both options and all of the lawyers on the other side of the House know that I am right.