# The Reporting on Payment Practices and Performance Regulations 2017, Regulation 2: Interpretation


In these Regulations—
“the 2006 Act” means the Companies Act 2006;
“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.

---
Source: https://www.legislation.gov.uk/ukdsi/2017/9780111153598/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-reporting-on-payment-practices-and-performance-regulations-2017/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.