Comptroller and Auditor General and Committees of the Houses of the Oireachtas (Special Provisions) Act, 1998
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Interpretation. |
1.—(1) In this Act, save where the context otherwise requires— | |
“the Act of 1997” means the Committees of the Houses of the Oireachtas (Compellability, Privileges and Immunities of Witnesses) Act, 1997 ; | ||
“agent”, in relation to a person, includes the solicitors and auditors of the person; | ||
“auditor” means a person who is qualified, for the purposes of Part X of the Companies Act, 1990 , for appointment as auditor of a company and is not an officer of the Comptroller, or any other person (other than such an officer) whom the Comptroller considers suitable, having regard to his or her qualifications or experience, for appointment under section 2 ; | ||
“the Committee”, except in section 11 , means the Committee of Public Accounts of Dáil Éireann while engaged in the performance of the duties assigned to it by resolution of Dáil Éireann passed pursuant to section 2 (1) and any subcommittee of that Committee while so engaged; | ||
“the Comptroller” means the Comptroller and Auditor General; | ||
“direction” means a direction under section 3 and cognate words shall be construed accordingly; | ||
“director” means a director within the meaning of the Companies Acts, 1963 to 1990, but includes, in the case of a financial institution that is not a company (within the meaning of those Acts), a person who is a member of it or of any board or other body that controls, manages or administers it; | ||
“document” includes any class or description of document and also includes thing; | ||
“evidence” includes the expression of an opinion, belief or intention; | ||
“financial institution” means a person who is a relevant deposit taker within the meaning of Chapter 4 of Part 8 of the Taxes Consolidation Act, 1997 , but includes any company that, for the purposes of the Companies Act, 1990 , is related to such an institution or, in the case of an institution that is not a company, would be so related if it was a company; | ||
“functions” includes powers and duties; | ||
“the Minister” means the Minister for Finance. | ||
(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 provision is intended, | ||
(b) a reference to a subsection or paragraph is a reference to a subsection or paragraph 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 enactment shall be construed as a reference to that enactment as amended, adapted or extended by or under any subsequent enactment. |