2. In these Regulations—
“the 2006 Act” means the Companies Act 2006(1);
“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;
“qualifying contract” has the meaning given in regulation 6;
“reporting period” means a period determined in accordance with regulation 7.
Commencement Information
I1Reg. 2 in force at 6.4.2017, see reg. 1(2)