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55.—(1) In this Part—
“address” means—
in relation to an individual, his usual residential or business address, and
in relation to a firm, its registered or principal office in Northern Ireland;
“company” means any company or other body to which Article 392 of the 1986 Order (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;
“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;
“holding company” and “subsidiary” have the meaning given by Article 4 of the 1986 Order;
“parent undertaking” and “subsidiary undertaking” have the same meaning as in Part VIII of the 1986 Order.
(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.
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