In these Regulations -

"accumulated value" has the meaning assigned to it by section 30 of the Act;

"the Act" means the Pensions Act, 1990 (No. 25 of 1990);

"affiliated employer" means another employer where one of the employers is a subsidiary (within the meaning of sections 7 and 8 of the Companies Act 2014 (No. 38 of 2014) respectively) of the other, or where both employers are subsidiaries of a third employer;

"authorised trade union" means a trade union which holds a negotiation licence under Part II of the Trade Union Act 1941 (No. 22 of 1941);