{
  "url": "https://openlegislation.uk/draft-reporting-on-payment-practices-and-performance-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/draft-reporting-on-payment-practices-and-performance-regulations-2017/regulation-2.json",
  "legislation": "ukdsi/2017/9780111153598",
  "legislation_title": "The Reporting on Payment Practices and Performance Regulations 2017",
  "legislation_url": "https://openlegislation.uk/draft-reporting-on-payment-practices-and-performance-regulations-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the 2006 Act” means the Companies Act 2006;\n“director” includes any person occupying the position of director, by whatever name called;\n“filing period” means 30 days beginning with the day after the last day of the reporting period to which a report relates;\n“financial year” means a company’s financial year determined in accordance with sections 390 to 392 of the 2006 Act;\n“qualifying company” has the meaning given in regulation 5;\n“qualifying contract” has the meaning given in regulation 6;\n“reporting period” means a period determined in accordance with regulation 7.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c.46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2017/9780111153598/regulation/2",
    "retrieved_at": "2026-10-30T15:07:03.053759+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}