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Companies Act 2006

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Chapter 7U.K.Supplementary provisions

539Minor definitionsU.K.

In this Part—

  • e-money issuer[F1means—

    (a)

    an electronic money institution, within the meaning of the Electronic Money Regulations 2011 (S.I. 2011/99), or]

    (b)

    a person who has permission under [F2Part 4A] of the Financial Services and Markets Act 2000 (c. 8) to carry on the activity of issuing electronic money within the meaning of article 9B of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544);

  • F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  • [F4MiFID investment firm” means an investment firm within the meaning of Article 4.1.1 of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on markets in financial instruments, other than—

    (a)

    a company to which that Directive does not apply by virtue of Article 2 of that Directive,

    (b)

    a company which is an exempt investment firm within the meaning of regulation 4A(3) of the Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2007, and

    (c)

    any other company which fulfils all the requirements set out in regulation 4C(3) of those Regulations;]

  • qualified”, in relation to an auditor's report (or a statement contained in an auditor's report), means that the report or statement does not state the auditor's unqualified opinion that the accounts have been properly prepared in accordance with this Act or, in the case of an undertaking not required to prepare accounts in accordance with this Act, under any corresponding legislation under which it is required to prepare accounts;

  • turnover”, in relation to a company, means the amounts derived from the provision of goods and services falling within the company's ordinary activities, after deduction of—

    (a)

    trade discounts,

    (b)

    value added tax, and

    (c)

    any other taxes based on the amounts so derived;

  • UCITS management company” has the meaning given by the Glossary forming part of the Handbook made by the [F5Financial Conduct Authority] under the Financial Services and Markets Act 2000.

Textual Amendments

F1Words in definition of "e-money issuer" in s. 539 substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Companies and Partnerships (Accounts and Audit) Regulations 2013 (S.I. 2013/2005), regs. 1(1), 2(9) (with reg. 1(5)(6))

Modifications etc. (not altering text)

C2Ss. 484-539 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 11 (with transitional provisions and savings in regs. 7, 9, Sch. 2)

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