(1) In these Regulations and in the Schedules to these Regulations, except where the context otherwise requires -

"account number" includes, in addition to the account number, any code or codes used generally in the financial services industry to identify a specified person or a branch of a specified person, and "bank code", "branch code", "sorting code" and any other similar terms used to identify a specified person or a branch of a specified person shall be construed accordingly;

"appropriate Revenue officer" means a Revenue officer designated in writing for the purpose of these Regulations by the Assistant Secretary in the Office of the Revenue Commissioners for the time being in charge of Operations Policy and Evaluation Division;

"appropriate tax" has the same meaning as in section 256 of the Principal Act;

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