# The Accountants (Banking Act 1987) Regulations 1994, Regulation 2: Interpretation


In these Regulations—
“the Act” means the Banking Act 1987;
“auditor” means an auditor of an authorised institution who is an accountant;
“authorised institution” includes a former authorised institution;
“the Bank” means the Bank of England;
“matters” means any matter to which section 47 of the Act applies;
“the ReguLations” means the Banking Coordination (Second Council Directive) Regulations 1992; and
“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.

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Source: https://www.legislation.gov.uk/uksi/1994/524/regulation/2 (the official version)
Page: https://openlegislation.uk/accountants-banking-act-1987-regulations-1994/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.