(1) In these Regulations, unless the context otherwise requires -
"the Companies Acts" means the Companies Act, 1963, and any enactment to be construed as one with that Act;
"Member State" means a State which is a member of the European Communities;
"partnership" has the same meaning as in the Partnerships Act, 1890;
"limited partnership" means a partnership to which the Limited Partnerships Act 1907, applies;
"the 1992 Group Accounts Regulations" means the European Communities (Companies: Group Accounts), Regulations, 1992;
"the 1986 Act" means the Companies (Amendment) Act, 1986;
"undertaking" has the same meaning as in the 1992 Group Accounts Regulations.
(2) In these Regulations, unless the context otherwise requires, a reference to a Part is to a Part of these Regulations, a reference to a Regulation is to a Regulation of these Regulations, a reference to a paragraph is to the paragraph of the Regulation and a reference to a subparagraph is to the subparagraph of the paragrap