Regulation 2 Interpretation
In these Regulations—
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“the Act” means the Banking Act 1987;
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“auditor” means an auditor of an authorised institution who is an accountant;
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“authorised institution” includes a former authorised institution;
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“the Bank” means the Bank of England;
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“matters” means any matter to which section 47 of the Actf1 applies;
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“the ReguLations” means the Banking Coordination (Second Council Directive) Regulations 1992f2; and
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“reporting accountant” means a person appointed to make a report under section 8(5) or 39(1)(b) of the Act who is an accountant.