# The Companies (Disclosure of Auditor Remuneration) Regulations 2005, Paragraph 4


For the purposes of this Schedule—
(a) “acting as an insolvency practitioner” shall be construed in accordance with section 388 of the Insolvency Act 1986;
(b) “partner” includes a member of a limited liability partnership;
(c) “partnership” includes a limited liability partnership and a partnership constituted under the law of a country or a territory outside Great Britain;
(d) a reference to “a receiver, or a receiver or manager, of the property of a company or other body corporate” includes a receiver, or (as the case may be) a receiver or manager, of part only of that property;
(e) a person able, directly or indirectly, to control or materially to influence the operating and financial policy of another person shall be treated as having control of that other person; and
(f) a body corporate is in the same group as another body corporate if it is a parent or subsidiary of that body corporate, or a subsidiary of a parent of that body corporate.

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Source: https://www.legislation.gov.uk/uksi/2005/2417/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/companies-disclosure-of-auditor-remuneration-regulations-2005/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.