Interpretation
2. In these Regulations, unless otherwise stated—
“the 2006 Act” means the Companies Act 2006;
“the Large and Medium-sized Companies Accounts Regulations” means the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008(1);
“the Small Companies Accounts Regulations” means the Small Companies (Accounts and Directors’ Report) Regulations 2008(2);
“full accounts and reports” means, in relation to a company, the annual accounts and reports, copies of which the company is required to send to the persons specified in section 423(l) of the 2006 Act, and “full” in relation to any balance sheet, profit and loss account, group accounts, directors’ report or directors’ remuneration report means any such document contained in the full accounts and reports.