For the purposes of this Regulation, the following definitions shall apply:
(1) "non-financial entity" means a natural or legal person other than: (a) an investment firm authorised as such by means of a Part 4A permission under the Financial Services and Markets Act 2000 or in accordance with Directive 2014/65/EC, (b) a credit institution authorised in accordance with Directive 2013/36/EU of the European Parliament and of the Council [Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ L 176, 27.6.2013, p. 338).] or a CRD credit institution, (c) an insurance undertaking authorised as such by means of a Part 4A permission under the Financial Services and Markets Act 2000 or in accordance with Council Directive 73/239/EEC [First Council Direct
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