Under section 142, the following types of companies are specified:

• A company considered as an authorised investment firm under the European Communities (Markets in Financial Instruments) Regulations 2007.
• A company acting as an authorised market operator.
• A company that either closely associated or related to an authorised investment firm or an authorised market operator under the European Communities (Markets in Financial Instruments) Regulations 2007.
• A company where Chapter VII, VIII or IX of Part II of the Central Bank Act 1989 applies.
• Any company or establishment that is in the business of accepting deposits or other repayable funds from people and granting credit on its own account.
• A company that is an associated body of a building society under the Building Societies Act 1989.
• A company that is an associated enterprise of a credit institution under the European Communities (Credit Institutions) (Consolidated Supervision) Regulations 2009.
• An investment company as described in Part 24.
• A company that acts as a management company, trustee or custodian under Part 24 or of Part 2 of the Investment Funds, Companies and Miscellaneous Provisions Act 2005.
• A company that is an undertaking for collective investment in transferable securities under the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations 2011.
• A company that serves as a management company or trustee of an undertaking for collective investment in transferable securities under the European Communities (Undertakings for Collective Investment in Transferable Securities) Regulations 2011.
• A company that acts as a management company or trustee of a unit trust scheme under the Unit Trusts Act 1990.
• A company that acts as a general partner or custodian of an investment limited partnership under the Investment Limited Partnerships Act 1994.
• A company that has close relations, as defined by the European Union (Capital Requirements) Regulations 2014, with an authorised investment firm mentioned earlier or a company referred to in point 5.
• Any other company which business operations under any law or instrument thereof, required to be authorised by the Central Bank.
• A company that carries an authorisation under any of these regulations: Regulation 2 of the European Communities (Non-Life Insurance) Regulations 1976, European Communities (Life Assurance) Regulations 1984, or the European Communities (Life Assurance) Framework Regulations 1994.
• A company acting as an insurance intermediary as defined in the Insurance Act 1989.
• A company that is an excepted body under the Trade Union Acts 1871 to 1990.