xmlns:atom="http://www.w3.org/2005/Atom"
(1)In this Part—
“director” includes shadow director; and
“organisation” includes any body corporate or unincorporated association and any combination of persons.
(2)Except as otherwise provided, any reference in this Part to the time at which a donation is made or expenditure is incurred is, in a case where the donation is made or expenditure incurred in pursuance of a contract, any earlier time at which that contract is entered into by the company.