(1) In these Regulations -

"Act of 2014" means the Companies Act 2014 (No. 38 of 2014);

"company" means an Irish company or an EEA company;

"converted company" has the meaning assigned to it by Regulation 4;

"converting company" has the meaning assigned to it by Regulation 4;

"Court", other than in Part 5, means the High Court;

"cross-border conversion" has the meaning assigned to it by Regulation 4;

"cross-border division" has the meaning assigned to it by Regulation 49;

"cross-border merger" has the meaning assigned to it by Regulation 25;