In the Companies Acts—

• F3“the Audit Regulation” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities;

• “body corporate” and “corporation” include a body incorporated outside the United Kingdom, but do not include—

  1. a

     a corporation sole, or

  2. b

     a partnership that, whether or not a legal person, is not regarded as a body corporate under the law by which it is governed;

• F3“the competent authority” means the Financial Reporting Council Limited;

• F8 “credit institution” means a credit institution as defined in Article 4(1)(1) of Regulation ( EU ) No. 575/2013 of the European Parliament and of the Council.

• F6“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);

• F7“EU regulated market” has the meaning given in Article 2.1.13B of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012;

• “financial institution” means a financial institution within the meaning of Article 1.1 of the Council Directive on the obligations of branches established in a Member State of credit and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents (the Bank Branches Directive, 89/117/EEC);

• “firm” means any entity, whether or not a legal person, that is not an individual and includes a body corporate, a corporation sole and a partnership or other unincorporated association;

• “the Gazette” means—

  1. a

     as respects companies registered in England and Wales, the London Gazette,

  2. b

     as respects companies registered in Scotland, the Edinburgh Gazette, and

  3. c

     as respects companies registered in Northern Ireland, the Belfast Gazette;

• “hire-purchase agreement” has the same meaning as in the Consumer Credit Act 1974 (c. 39);

• “officer”, in relation to a body corporate, includes a director, manager or secretary;

• “parent company” means a company that is a parent undertaking (see section 1162 and Schedule 7);

• “regulated activity” has the meaning given in section 22 of the Financial Services and Markets Act 2000 (c. 8);

• F1“regulated market” has the meaning given in Article 2.1.13 of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012; ;

• F4“transferable securities” has the meaning given by Article 2.1.24 of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012;

• F5“UK regulated market” has the meaning given in Article 2.1.13A of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012;

• “working day”, in relation to a company, means a day that is not a Saturday or Sunday, Christmas Day, Good Friday or any day that is a bank holiday under the Banking and Financial Dealings Act 1971 (c. 80) in the part of the United Kingdom where the company is registered.

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