1173 Minor definitions: general
Companies Act 2006 | Legislation

1173  Minor definitions: general

(1)     In the Companies Acts—

[“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—

(a)     a corporation sole, or

(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;

[“the competent authority” means the Financial Reporting Council Limited;]

[“credit institution” means a credit institution as defined in Article 4(1)(1) of Regulation (EU) No 575/2013

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