Regulation 2 Interpretation

In these Regulations—

• “the 2006 Act” means the Companies Act 2006^f1;

• “director” includes any person occupying the position of director, by whatever name called;

• “filing period” means 30 days beginning with the day after the last day of the reporting period to which a report relates;

• “financial year” means a company’s financial year determined in accordance with sections 390 to 392 of the 2006 Act;

• “qualifying company” has the meaning given in regulation 5;

• “qualifying contract” has the meaning given in regulation 6;

• “reporting period” means a period determined in accordance with regulation 7.