Companies Act 1989

53 Minor definitions

(1) In this Part—

• “address” means—

  (a)

  in relation to an individual, his usual residential or business address, and

  (b)

  in relation to a firm, its registered or principal office in Great Britain;

• “company” means any company or other body to which section 384 of the [1985 c. 6.] Companies Act 1985 (duty to appoint auditors) applies;

• “director”, in relation to a body corporate, includes any person occupying in relation to it the position of a director (by whatever name called) and any person in accordance with whose directions or instructions (not being advice given in a professional capacity) the directors of the body are accustomed to act;

• “enactment” includes an enactment contained in subordinate legislation within the meaning of the [1978 c. 30.] Interpretation Act 1978;

• “firm” means a body corporate or a partnership;

• “group”, in relation to a body corporate, means the body corporate, any other body corporate which is its holding company or subsidiary and any other body corporate which is a subsidiary of that holding company; and

• “holding company” and “subsidiary” have the meaning given by section 736 of the [1985 c. 6.] Companies Act 1985;

• “parent undertaking” and “subsidiary undertaking” have the same meaning as in Part VII of the [1985 c. 6.] Companies Act 1985.

(2) For the purposes of this Part a body shall be regarded as ``established in the United Kingdom'' if and only if—

(a) it is incorporated or formed under the law of the United Kingdom or a part of the United Kingdom, or

(b) its central management and control is exercised in the United Kingdom;

and any reference to a qualification ``obtained in the United Kingdom'' is to a qualification obtained from such a body.