In these Regulations -

"appropriate Revenue officer" means a Revenue officer designated in writing for the purposes of these Regulations by the Assistant Secretary in the Office of the Revenue Commissioners in charge of the Planning Division at the time of the designation;

"approved retirement fund" has the same meaning as in section 784A of the Principal Act;

"approved minimum retirement fund" has the same meaning as in section 784C of the Principal Act;

"associated company", in relation to a company that is a specified person, means a company which is itself a specified person and is the specified person’s associated company within the meaning of section 432 of the Principal Act;

"authorised officer" means a Revenue officer authorised by the Commissioners in writing for the purposes of these Regulations;