Regulation 2 Interpretation

In these Regulations—

• F1...

• “the accounts”, in relation to a qualifying partnership, means the annual accounts F2and reports F3... required by regulation 4,

• “dealt with on a consolidated basis” means dealt with by the method of full consolidation, the method of proportional consolidation or the equity method of accounting,

• “financial year”, in relation to a qualifying partnership, means any period of not more than 18 months in respect of which a profit and loss account of the partnership is required to be made up by or in accordance with its constitution or, failing any such requirement, each period of 12 months beginning with 1st April,

• F4...

• “general partner” has the same meaning as in the Limited Partnerships Act 1907 M1,

• “the Large and Medium-sized Companies Accounts Regulations” means the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 M2,

• “limited company” means a company limited by shares or limited by guarantee,

• “limited partnership” means a partnership formed in accordance with the Limited Partnerships Act 1907,

• “qualifying partnership” has the meaning given by regulation 3,

• F5...

• “the Small Companies Accounts Regulations” means the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 M3,

and except as otherwise provided in these Regulations, words and expressions used in the Companies Act 2006 have the same meaning in these Regulations as they have in that Act.

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