Companies Act, 1990

Interpretation.

3.—(1) In this Act, unless the context otherwise requires—

“books and documents” and “books or documents” include accounts, deeds, writings and records made in any other manner;

“child” includes a step-child and an adopted child and “son”, “daughter” and “parent” shall be construed accordingly;

“the Companies Acts” means the Companies Act, 1963 , and every enactment (including this Act) which is to be construed as one with that Act;

“connected person” has the meaning assigned to it by section 26 ;

“contravention” includes failure to comply;

“daily default fine” has the meaning assigned to it by section 240 (6);

“the Minister” means the Minister for Industry and Commerce;

“prescribe” means prescribe by regulations;

“the Principal Act” means the Companies Act, 1963 ;

“recognised stock exchange” has the meaning assigned to it by subsection (2);

“related company” has the meaning assigned to it by section 140 ;

“shadow director” has the meaning assigned to it by section 27 .

(2) (a) A recognised stock exchange for the purposes of any provision of the Companies Acts is an exchange prescribed by the Minister for the purposes of that section.

(b) The definition of “recognised stock exchange” in paragraph (a) is in substitution for the definition in section 2 (1) of the Principal Act.

(3) The Minister may make regulations in relation to any matter referred to in this Act as prescribed or to be prescribed.

(4) In this Act—

(a) a reference to a Part or section is to a Part or section of this Act unless it is indicated that a reference to some other enactment is intended;

(b) a reference to a subsection, paragraph or subparagraph is to the subsection, paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended; and

(c) a reference to any other enactment shall, unless the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment, including this Act.