(1) In these Regulations -
"Credit Institutions Regulations" means the European Communities (Credit Institutions: Accounts) Regulations 1992 (S.I. No. 294 of 1992);
"Fair Value Regulations" means the European Communities (Fair Value Accounting) Regulations 2004 (S.I. No. 765 of 2004);
"Insurance Undertakings Regulations" means the European Communities (Insurance Undertakings: Accounts) Regulations 1996 (S.I. No. 23 of 1996);
"Principal Act" means the Companies Act 1963 (No. 33 of 1963).
(2) A word or expression that is used in these Regulations (including provisions inserted by these Regulations into the Principal Act, the Companies (Amendment) Act 1983 (No. 13 of 1983), the Companies (Amendment) Act 1986 (No. 25 of 1986), the Companies Act 1990 (No. 27 of 1990), the Companies (Auditing and Accounting) Act 2003 (No. 44 of 2003), the European Communities (Companies: Group Accounts) Regulations 1992 (S.I. No. 201 of 1992), the Credit Institutions Regulations, the European Communities (Ac
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