PART 5Miscellaneous
Failure to prevent fraud
I1205Failure to prevent fraud: minor definitions
1
This section applies for the purposes of sections 199 to 204.
2
References to a person “associated with” a relevant body are to be interpreted in accordance with section 199(7).
3
“Financial year” has the meaning given by section 199(14).
4
“Fraud offence” has the meaning given by section 199(6).
5
“Modify” includes amend or repeal (and references to modifications are to be interpreted accordingly).
6
“Parent undertaking” has the same meaning as in the Companies Acts (see section 1162 of the Companies Act 2006).
7
“Partnership” means—
a
a partnership within the meaning of the Partnership Act 1890;
b
a limited partnership registered under the Limited Partnerships Act 1907;
c
a firm or other entity of a similar character to one within paragraph (a) or (b) formed under the law of a country or territory outside the United Kingdom.
8
“Relevant body” has the meaning given by section 199(13).
9
“Subsidiary undertaking” has the same meaning as in the Companies Acts (see section 1162 of the Companies Act 2006).
10
“UK company” means a company formed and registered under the Companies Act 2006.