85. In this Part—

“assets” includes any property (real or personal), subsidiaries (within the meaning of section 7 of the Act of 2014) and any direct or indirect shareholdings of the IAA or of any such subsidiaries;

“restructuring” means the doing of all things as are necessary or convenient for the purposes of giving effect to the other Parts of this Act in providing for full legal autonomy and independence in each of the IAA and the IANS.