(2) When the Registrar determines, on the application of a body corporate, that it is not practicable to change a reference to the nominal or par value of shares of a class or series that the body corporate was authorised to issue before it was reincorporated as a company under this Act, the Registrar may, despite section 28, permit the company to continue to refer in its articles to those shares, whether issued or non-issued as shares having a nominal or par value.