(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;
"Directive" means Directive 2017/1132 of the European Parliament and of the Council of 14 June 2017 [OJ No. L. 169, 30.6.2017, p. 46.] as amended by Directive (EU) 2019/1023 of the European Parliament and of the Council of 20 June 2019 [OJ No. L. 172, 26.6.2019, p. 18.], Directive (EU) 2019/1151 of the European Parliament and of the Council of 20 June 2019 [OJ No. L. 186, 11.7.2019, p. 80.], Directive (EU) 2019/2121 of the European Parliament and o
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