(1) In this Act unless the context otherwise, requires -
"the appointed day" means the day appointed by the Minister under section 1(3) for the coming into operation of this Act;
"the appropriate rate", in relation to interest, means five per cent. per annum or such other rate as may be specified by order made by the Minister under subsection (7);
"the authorised minimum" has the meaning assigned to it by section 19;
"balance sheet date", in relation to a balance sheet, means the date as at which the balance sheet was prepared;
"called-up share capital", in relation to a company, means so much of its share capital as equals the aggregate amount of the calls made on its shares, whether or not those calls have been paid, together with any share capital paid up without being called and any share capital to be paid on a specified future date under the articles, the terms of allotment of the relevant shares or any other arrangements for payment of those shares, and "uncalled share