20In Part XXVI of the Companies Act 1985 (interpretation), after section 744 insert—
“744AIndex of defined expressions
The following Table shows provisions defining or otherwise explaining expressions for the purposes of this Act generally—
| accounting reference date, accounting reference period | sections 224 and 742(1) |
| acquisition (in relation to a non-cash asset) | section 739(2) |
| agent | section 744 |
| allotment (and related expressions) | section 738 |
| annual accounts | sections 261(2), 262(1) and 742(1) |
| annual general meeting | section 366 |
| annual return | section 363 |
| articles | section 744 |
| authorised minimum | section 118 |
| balance sheet and balance sheet date | sections 261(2), 262(1) and 742(1) |
| bank holiday | section 744 |
| banking company | section 744 |
| body corporate | section 740 |
| books and papers, books or papers | section 744 |
| called-up share capital | section 737(1) |
| capital redemption reserve | section 170(1) |
| the Companies Acts | section 744 |
| companies charges register | section 397 |
| company | section 735(1) |
| the Consequential Provisions Act | section 744 |
| corporation | section 740 |
| the court (in relation to a company) | section 744 |
| current assets | sections 262(1) and 742(1) |
| debenture | section 744 |
| director | section 741(1) |
| document | section 744 |
| elective resolution | section 379A |
| employees' share scheme | section 743 |
| equity share capital | section 744 |
| existing company | section 735(1) |
| extraordinary general meeting | section 368 |
| extraordinary resolution | section 378(1) |
| financial year (of a company) | sections 223 and 742(1) |
| fixed assets | sections 262(1) and 742(1) |
| floating charge (in Scotland) | section 462 |
| the former Companies Acts | section 735(1) |
| the Gazette | section 744 |
| hire-purchase agreement | section 744 |
| holding company | section 736 |
| the Insider Dealing Act | section 744 |
| the Insolvency Act | section 735A(1) |
| insurance company | section 744 |
| the Joint Stock Companies Acts | section 735(3) |
| limited company | section 1(2) |
| member (of a company) | section 22 |
| memorandum (in relation to a company) | section 744 |
| non-cash asset | section 739(1) |
| number (in relation to shares) | section 744 |
| office copy (in relation to a court order in Scotland) | section 743A |
| officer (in relation to a body corporate) | section 744 |
| official seal (in relation to the registrar of companies) | section 744 |
| oversea company | section 744 |
| overseas branch register | section 362 |
| paid up (and related expressions) | section 738 |
| parent company and parent undertaking | sections 258 and 742(1) |
| place of business | section 744 |
| prescribed | section 744 |
| private company | section 1(3) |
| profit and loss account | sections 261(2), 262(1) and 742(1) |
| prospectus | section 744 |
| public company | section 1(3) |
| realised profits or losses | sections 262(3) and 742(2) |
| registered number (of a company) | section 705(1) |
| registered office (of a company) | section 287 |
| registrar and registrar of companies | section 744 |
| resolution for reducing share capital | section 135(3) |
| shadow director | section 741(2) and (3) |
| share | section 744 |
| share premium account | section 130(1) |
| share warrant | section 188 |
| special notice (in relation to a resolution) | section 379 |
| special resolution | section 378(2) |
| subsidiary | section 736 |
| subsidiary undertaking | sections 258 and 742(1) |
| transfer (in relation to a non-cash asset) | section 739(2) |
| uncalled share capital | section 737(2) |
| undistributable reserves | section 264(3) |
| unlimited company | section 1(2) |
| unregistered company | section 718 |
| wholly-owned subsidiary | section 736(2)” |