474 Minor definitions
Companies Act 2006 (2006 c 46) | Legislation

474  Minor definitions

(1)     In this Part—

“e-money issuer” [means—

(a)     an electronic money institution, within the meaning of the Electronic Money Regulations 2011 (SI 2011/99), or

(b)]     a person who has permission under [Part 4A] of the Financial Services and Markets Act 2000 (c 8) to carry on the activity of issuing electronic money within the meaning of article 9B of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (SI 2001/544);

“group” means a parent undertaking and its subsidiary undertakings;

. . .

“included in the consolidation”, in relation to group accounts, or “included in consolidated group accounts”, means that the undertaking is included in the accounts by the method of full (and not proportional) consolidation, and references to an undertaking excluded from consolidation shall be construed accordingly;

“international accounting standards” means the international accounting standards, within the meaning of [Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards];

[“micro-entity minimum accounting item” means an item of information required by this Part or by regulations

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

179. List of offences triable either way.

  Without prejudice to any other enactment by virtue of which any offence is triable either way1, the following offences are triable either way2:  (1)     offences at common law of public nuisance3;  (2)     an offence at common law of

LEXISNEXIS

Strict liability

Strict liabilityStrict liabilityWhen an offence does not require proof of a mental element it is an offence of strict liability. There are some common law offences of strict liability (eg public nuisance, outraging public decency and contempt) most though are statutory, arising often under

LEXISNEXIS

Money laundering offences—tipping off and prejudicing an investigation

Money laundering offences—tipping off and prejudicing an investigationTipping off and prejudicing an investigationIt would undermine the benefit to the authorities if, a suspicious activity report (SAR) having been made, the alleged offender were to be made aware of the interest in their activities

LEXISNEXIS

A chargor (an individual) is granting a legal charge to a chargee (a company). Can an employee of the

There does not appear to be any evidence that an employee of the chargee cannot witness the chargor’s signature.Practice Note: Property deeds—use and execution of deeds in property transactions, provides guidance on who may witness the signature of a deed by an individual:‘There are certain