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The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 Sch 7 para 32

Sch 7 para 32

(1) For the purposes of this Part, a qualifying contract is a contract which satisfies sub-paragraphs (2) and (3). (2) The first condition is that the relevant contract is not a contract for financial services, as defined in section 2 of the Small Business, Enterprise and Employment Act 2015. (3) The second condition is that the relevant contract is— (a) governed by the law of part of the United Kingdom otherwise than by the choice of the parties; (b) governed by the law of part of the United Kingdom by choice of the parties, and— (i) has a significant connection with that part of the United Kingdom; or (ii) without that choice, its applicable law would still be the law of a part of the United Kingdom; or (c) governed by a foreign law by choice of the parties and— (i) without that choice, its applicable law would be the law of a part of the United Kingdom; and (ii) has no significant connection with any other country outside the United Kingdom. (4) In this paragraph “ foreign law ” means the law of a country outside the United Kingdom.

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