s 1173 Minor definitions: general
(1) In the Companies Acts— “the Audit Regulation ” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities; “body corporate” and “corporation” include a body incorporated outside the United Kingdom, but do not include— a corporation sole, or a partnership that, whether or not a legal person, is not regarded as a body corporate under the law by which it is governed; “the competent authority” means the Financial Reporting Council Limited; “credit institution” means a credit institution as defined in Article 4(1)(1) of Regulation ( EU ) No. 575/2013 of the European Parliament and of the Council. “ the data protection legislation ” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act); “ EU regulated market ” has the meaning given in Article 2.1.13B of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012; “ financial institution ” means a financial institution within the meaning of Article 1.1 of the Council Directive on the obligations of branches established in a Member State of credit and financial institutions having their head offices outside that Member State regarding the publication of annual accounting documents (the Bank Branches Directive, 89/117/EEC ); “ firm ” means any entity, whether or not a legal person, that is not an individual and includes a body corporate, a corporation sole and a partnership or other unincorporated association; “ the Gazette ” means— as respects companies registered in England and Wales, the London Gazette, as respects companies registered in Scotland, the Edinburgh Gazette, and as respects companies registered in Northern Ireland, the Belfast Gazette; “ hire-purchase agreement ” has the same meaning as in the Consumer Credit Act 1974 (c. 39); “ officer ”, in relation to a body corporate, includes a director, manager or secretary; “ parent company ” means a company that is a parent undertaking (see section 1162 and Schedule 7); “ regulated activity ” has the meaning given in section 22 of the Financial Services and Markets Act 2000 (c. 8); “ regulated market ” has the meaning given in Article 2.1.13 of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012; ; “ transferable securities ” has the meaning given by Article 2.1.24 of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012; “ UK regulated market ” has the meaning given in Article 2.1.13A of Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 and amending Regulation (EU) No. 648/2012; “ working day ”, in relation to a company, means a day that is not a Saturday or Sunday, Christmas Day, Good Friday or any day that is a bank holiday under the Banking and Financial Dealings Act 1971 (c. 80) in the part of the United Kingdom where the company is registered. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .