Source: http://revisedacts.lawreform.ie/eli/2014/act/38/section/2/revised/en/html
Timestamp: 2020-03-28 17:28:49
Document Index: 395017933

Matched Legal Cases: ['arts 2', 'art 2', 'art 27', 'art 27', 'art 27', 'art. 3', 'art. 4']

“Act of 1990” means the Companies Act 1990;
“assignee in bankruptcy” means the Official Assignee (within the meaning of the Bankruptcy Act 1988) or a creditors’ assignee (within the meaning of that Act);
(a) the European Communities (Markets in Financial Instruments) Regulations 2007 ( S.I. No. 60 of 2007); or
F2 [ ‘ Bank Recovery and Resolution Regulations ’ means the European Union (Bank Recovery and Resolution) Regulations 2015 ( S.I. No. 289 of 2015 ); ]
“called-up share capital”, in relation to a company, means so much of its share capital as equals the aggregate amount of the calls made on its shares, whether or not those calls have been paid, together with any share capital paid up without being called and any share capital to be paid on a specified future date under the company’s constitution, the terms of allotment of the relevant shares or any other arrangements for payment of those shares, and “uncalled share capital” shall be read accordingly;
“category 1 offence” means an offence the penalties for which are specified in section 871(1) ;
“category 2 offence” means an offence the penalties for which are specified in section 871(2) ;
“category 3 offence” means an offence the penalties for which are specified in section 871(3) ;
“category 4 offence” means an offence the penalties for which are specified in section 871(4) ;
“civil partner” has the meaning given to it by the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010;
“CRO Gazette” means the Companies Registration Office Gazette referred to in section 887(7) ;
“ de facto director” shall be read in accordance with section 222 ;
“Director” means the Director of Corporate Enforcement (but that title appears set out in full in any provision where it is desirable to avoid confusion or otherwise to provide clarity on the matter) and includes an Acting Director while so acting and, in relation to a particular power of the Director, a delegate to whom the power is delegated under section F3 [ 952 ] ;
“existing company” means a company formed and registered in a register kept in the State under the Joint Stock Companies Acts, the Companies Act 1862, the Companies (Consolidation) Act 1908 or the Act of 1963;
“hire-purchase agreement” has the same meaning as it has in the Consumer Credit Act 1995;
“members’ voluntary winding up” has the meaning given to it by section 559(1) ;
(b) Parts 2 and 3 of the Investment Funds, Companies and Miscellaneous Provisions Act 2006;
(c) the Companies (Amendment) Act 2009;
(d) the Companies (Miscellaneous Provisions) Act 2009;
(e) the Companies (Amendment) Act 2012;
(f) the Companies (Miscellaneous Provisions) Act 2013; and
“private company limited by shares” means, unless otherwise indicated, a private company limited by shares registered under Part 2 as distinct from a designated activity company of the type referred to in section 965(2)(a) ;
“public holiday” means a day which is a public holiday under the Organisation of Working Time Act 1997;
F4 [ ‘ public-interest entity ’ has the meaning given to it by Part 27 ; ]
“register” shall be read in accordance with section 887(2) ;
(a) the registrar appointed under section 887(3) ; or
F4 [ ‘ Regulation (EU) 2016/679 ’ means Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 4 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data and repealing Directive 95/46/EC (General Data Protection Regulation); ]
(a) section 202(1)(a)(i) as it relates to section 579 ; or
(b) section 580(1) or 586(2) ,
“sealed”, other than in provisions governing the use of a company’s common seal or of any official seal of it, means executed in the manner specified in section 64 of the Land and Conveyancing Law Reform Act 2009 (but only to the extent that that section 64 obviates the need for a seal);
F5 [ ‘ statutory auditor ’ means an individual or a firm (within the meaning of Part 27 ) that stands approved as a statutory auditor or statutory audit firm, as the case may be, under Part 27 , and includes a firm registered in accordance with section 1465 ; ]
“Supervisory Authority” has the meaning given to it by section 900(1) ;
“written resolution” has the meaning given to it by section 191(8) .
(5) Any provision of this Act overriding or interpreting a company’s constitution shall, except as provided by this Act, apply in relation to the constitution in force on the provision’s commencement as well as to regulations of the constitution coming into force thereafter.
(6) References in this Act to a person being in partnership with another are references to the person’s being in partnership, within the meaning of section 1(1) of the Partnership Act 1890, with that person and references to a partner of a person shall be read accordingly.
(b) more than half in nominal value of its equity share capital (within the meaning of section 7(11) ) is held by the other company and companies related to that other company (whether directly or indirectly, but other than in a fiduciary capacity); or
(c) more than half in nominal value of the equity share capital (within the meaning of section 7(11) ) of each of them is held by members of the other (whether directly or indirectly, but other than in a fiduciary capacity); or
(11) For the purposes of subsection (10)“company” includes any body that is capable of being wound up under this Act.
Deleted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 4(a), S.I. No. 366 of 2018.
Inserted (15.07.2015) by European Union (Bank Recovery and Resolution) Regulations 2015 (S.I. No. 289 of 2015), reg. 189(1), in effect as per reg. 1(2).
Substituted (9.06.2017) by Companies (Accounting) Act 2017 (9/2017), s. 98(a), S.I. No. 246 of 2017, art. 3, subject to transitional provision in art. 4.
Inserted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 4(c), S.I. No. 366 of 2018.
Substituted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 4(b), S.I. No. 366 of 2018.
Previous affecting provision: definition of “2016 Audits Regulations” inserted (17.06.2016) by European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016 (S.I. No. 312 of 2016), in effect as per regs. 1(2), 3, and subject to transitional provision in reg. 143; definition deleted as per F-note above.
Previous affecting provision: definition of “statutory auditor” amended (17.06.2016) by European Union (Statutory Audits) (Directive 2006/43/EC, as amended by Directive 2014/56/EU, and Regulation (EU) No 537/2014) Regulations 2016 (S.I. No. 312 of 2016), reg. 6(a), in effect as per regs. 1(2), 3 and subject to transitional provision in reg. 143; definition substituted as per F-note above.