# The Charitable Incorporated Organisations (General) Regulations 2012, Regulation 3: Interpretation: bodies corporate and associated bodies corporate

Extent: E+W

For the purposes of these Regulations—
(a) “body corporate” includes a body incorporated outside the United Kingdom but does not include—
(i) a corporation sole; or
(ii) a partnership that, whether or not a legal person, is not regarded as a body corporate under the law by which it is governed;
(b) bodies corporate are associated if—
(i) one is a subsidiary of the other; or
(ii) both are subsidiaries of the same body corporate,
and for these purposes “subsidiary” has the meaning given by section 1159 of, and Schedule 6 to, the Companies Act 2006 with the substitution, in relation to CIOs, of references to charity trustees for references to directors.

---
Source: https://www.legislation.gov.uk/uksi/2012/3012/regulation/3 (the official version)
Page: https://openlegislation.uk/charitable-incorporated-organisations-general-regulations-2012/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.