Comptroller and Auditor General (Amendment) Act, 1993

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Interpretation.

1.—(1) In this Act—

“accounting officer” means an officer referred to in section 22 of the Act of 1866 to whom the duty of preparing the appropriation accounts of a Department is assigned under that section;

“appropriation accounts” means the accounts referred to in section 22 of the Act of 1866;

“the Act of 1866” means the Exchequer and Audit Departments Act, 1866 ;

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

“the Central Bank” means the Central Bank of Ireland and, during any time that, and for so long only as, the account of the Exchequer at the Central Bank stands transferred under section 2 (2) of the State Financial Transactions (Special Provisions) Act, 1984 , to a commercial bank or other institution, references in the subsequent sections of this Act to the Central Bank shall be construed as references to that commercial bank or other institution;

“Civil Service” has the meaning assigned to it by the Civil Service Commissioners Act, 1956 ;

“company” has the meaning assigned to it by the Act of 1963;

“the Departments” means the Departments of State and the other offices by or in respect of which appropriation accounts are required by the Act of 1866 to be prepared and “Department” shall be construed accordingly;

“local authority” means a local authority for the purposes of the Local Government Act, 1941 ;

“the Minister” means the Minister for Finance;

“subsidiary” has the meaning assigned to it by section 155 of the Act of 1963.

(2) In this Act—

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

(b) a reference to a subsection, paragraph or subparagraph is a reference 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,

(c) a reference to an enactment shall be construed as a reference to that enactment as amended or extended by or under any subsequent enactment including this Act.