In this Part of the regulations unless the context otherwise requires:

"affiliated employer" means another employer where one of the employers is a subsidiary (within the meaning of Section 155 of the Companies Act, 1963 (No. 33 of 1963)) of the other, or where both employers are subsidiaries of a third employer;

"centralised scheme" means an occupational pension scheme with more than one participating employer, whether or not such an employer is an affiliated employer;

"confinement" has the meaning assigned to it by section 41 of the Social Welfare (Consolidation) Act, 1993;