In this Part—

• “company” includes any body corporate other than a registered society;

• “deposit” is to be read with—

  1. a

     section 22 of the Financial Services and Markets Act 2000,

  2. b

     any relevant order under that section, and

  3. c

     Schedule 2 to that Act;

• “equity share capital”, in relation to a company, means its issued share capital excluding any part of it which (as regards dividends and capital) carries no right to participate beyond a specified amount in a distribution;

• “qualified auditor” has the meaning given by section 91;

• “small society” has the meaning given by section 83;

• “subsidiary” has the meaning given by sections 100 and 101;

• “turnover”, in relation to a society, means the amounts derived from the provision of goods and services falling within the society's activities after deduction of—

  1. a

     trade discounts,

  2. b

     value added tax, and

  3. c

     any other taxes based on the amounts so derived.