1261 Minor definitions
Companies Act 2006 (2006 c 46) | Legislation

1261  Minor definitions

(1)     In this Part, unless a contrary intention appears—

“address” means—

(a)     in relation to an individual, his usual residential or business address;

(b)     in relation to a firm, its registered or principal office in the United Kingdom;

[. . .]

[“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;]

[. . .]

[“audit working papers and investigation reports” means—

(a)     any documents which are or have been held by a statutory auditor. . . or a third country auditor and which are related to the conduct of an audit conducted by that auditor;

(b)     any report of an inspection of the conduct of an audit by a statutory auditor. . . or a third country auditor, or

(c)     any report of an investigation into the conduct of a statutory auditor. . . or a third country auditor;]

“company” means any company or other body the accounts of which

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Repudiation

RepudiationThis Practice Note concerns repudiation and sets out what a repudiatory breach of contract means. It explains how a repudiatory breach goes to the core of the contract and the options or remedies available to an innocent party as a result of the other party’s repudiation, which include

LEXISNEXIS

Common law offence of false imprisonment

Common law offence of false imprisonmentThe offence of false imprisonmentFalse imprisonment is a common law offence but it is more common as a civil action in tort (see Practice Note: False imprisonment).It is triable only on indictment. It may be classified in class 2A, 2B or 3 in accordance with

LEXISNEXIS

Public inquiry procedure

Public inquiry procedureThe procedure by which a public inquiry is conducted will vary significantly from one inquiry to the next. Even for inquiries established under the Inquiries Act 2005 (IA 2005), the associated inquiry rules are not particularly prescriptive as to how they ought to be

LEXISNEXIS

Arbitration agreements—definition, purpose and interpretation

Arbitration agreements—definition, purpose and interpretationThis Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international