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Article 1 - Definitions
For the purposes of this Regulation, the following definitions apply:
(a)
‘connected person’ means any of the persons referred to in Article 32(1), points (a) to (d) and point (f), of Regulation (EU) 2023/1114;
(b)
‘group’ means a group as defined in Article 2(11) of Directive 2013/34/EU of the European Parliament and of the Council
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