2. In these Regulations—
[F1“the 1996 Act” means the Housing Grants, Construction and Regeneration Act 1996;]
“the 2006 Act” means the Companies Act 2006(1);
[F2“construction contract”—
means a construction contract within the meaning of sections 104(1) to (3) and 105(1) to (2) of the 1996 Act; and
excludes any construction contract with a residential occupier within the meaning of section 106(2) of the 1996 Act;]
“director” includes any person occupying the position of director, by whatever name called;
“filing period” means 30 days beginning with the day after the last day of the reporting period to which a report relates;
“financial year” means a company’s financial year determined in accordance with sections 390 to 392 of the 2006 Act;
“qualifying company” has the meaning given in regulation 5;
[F3“qualifying construction contract” has the meaning given in regulation 6A;]
“qualifying contract” has the meaning given in regulation 6;
“reporting period” means a period determined in accordance with regulation 7.
Textual Amendments
F1Words in reg. 2 inserted (in relation to each financial year of a company beginning on or after 1.4.2025) by The Reporting on Payment Practices and Performance (Amendment) Regulations 2025 (S.I. 2025/75), regs. 1(2)(4), 3(a)
F2Words in reg. 2 inserted (in relation to each financial year of a company beginning on or after 1.4.2025) by The Reporting on Payment Practices and Performance (Amendment) Regulations 2025 (S.I. 2025/75), regs. 1(2)(4), 3(b)
F3Words in reg. 2 inserted (in relation to each financial year of a company beginning on or after 1.4.2025) by The Reporting on Payment Practices and Performance (Amendment) Regulations 2025 (S.I. 2025/75), regs. 1(2)(4), 3(c)
Modifications etc. (not altering text)
C1Reg. 2 modified (E.W.S.) (6.4.2017) by The Limited Liability Partnerships (Reporting on Payment Practices and Performance) Regulations 2017 (S.I. 2017/425), regs. 1(2), 4
Commencement Information