(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 of the European Parliament and of the Council;]
[“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);]
[“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;]
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