s 379 Minor definitions
(1) In this Part— “ director ” includes shadow director; and “ organisation ” includes any body corporate or unincorporated association and any combination of persons. (2) Except as otherwise provided, any reference in this Part to the time at which a donation is made or expenditure is incurred is, in a case where the donation is made or expenditure incurred in pursuance of a contract, any earlier time at which that contract is entered into by the company.