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Contents

Legislation
Companies Act 2006

Crossheading Interpretation

  • Section 1260 Meaning of “associate”
  • Section 1261 Minor definitions
  • Section 1262 Index of defined expressions
  1. Interpretation
  2. Index of defined expressions

Section 1262 | Index of defined expressions

From legislation.gov.uk

The following Table shows provisions defining or otherwise explaining expressions used in this Part (other than provisions defining or explaining an expression used only in the same section)—F1F2F3F4F5F6F7F8F9F10F11F12

Table
ExpressionProvision
addresssection 1261(1)
appropriate qualificationsection 1219
approved third country competent authoritysection 1240B(1);
approved third country qualificationsection 1221(1)
associatesection 1260
Audit Directiveparagraph 20A of Schedule 10
Audit Regulationsection 1261(1)
audit regulatory regimesection 1240A(3)
. . .. . .
audit working papers and investigation reportssection 1261(1)
audited personsection 1210(2)
Auditor Generalsection 1226(1)
companysection 1261(1)
competent authoritysection 1261(1)
the data protection legislationsection 1261(1)
delegation ordersection 1252(1)
director (of a body corporate)section 1261(1)
EEA auditorparagraph 20A of Schedule 10
EEA competent authorityparagraph 20A of Schedule 10
enactmentsection 1293
equivalent third countrysection 1240A(1)
established in the United Kingdomsection 1261(2)
firmsection 1261(1)
group (in relation to a body corporate)section 1261(1)
holding companysection 1261(1)
main purposes of this Partsection 1209
member (of a supervisory body)section 1217(2)
obtained in the United Kingdomsection 1261(2)
officersection 1261(1)
parent undertakingsection 1261(1)
qualifying bodysection 1220(1)
recognised, in relation to a professional qualificationsection 1220(3) and Schedule 11
recognised, in relation to a qualifying bodyparagraph 1(2) of Schedule 11
recognised, in relation to a supervisory bodysection 1217(4) and Schedule 10
registered third country auditorsection 1241(1)
regulated marketsection 1261(1)
rules of a qualifying bodysection 1220(2)
rules of a supervisory bodysection 1217(3)
statutory auditor, statutory audit and statutory audit worksection 1210(1)
subsidiarysection 1261(1)
supervisory bodysection 1217(1)
subsidiary undertakingsection 1261(1)
third countrysection 1261(1)
third country auditor, . . .Section 1261(1).
third country competent authoritysection 1261(1)
transfer (in relation to audit working papers)section 1261(1)
transferable securitiessection 1261(1)
transitional third countrysection 1240A(1)
UK regulated marketsection 1261(1)
UK-traded third country companysection 1261(2)

Notes

  1. F1

    S. 1262: entry inserted (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 6(5)

  2. F2

    Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(b); 2020 c. 1, Sch. 5 para. 1(1)

  3. F3

    S. 1262 entries inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(a); 2020 c. 1, Sch. 5 para. 1(1)

  4. F4

    S. 1262: entry inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(2)

  5. F5

    Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(c); 2020 c. 1, Sch. 5 para. 1(1)

  6. F6

    S. 1262 entries inserted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 52(2) (with reg. 1(2)(d)(i))

  7. F7

    S. 1262 entry omitted (17.6.2016) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 52(3) (with reg. 1(2)(d)(ii))

  8. F8

    Words in s. 1262 inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 128 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)

  9. F9

    Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(d); 2020 c. 1, Sch. 5 para. 1(1)

  10. F10

    Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(e); 2020 c. 1, Sch. 5 para. 1(1)

  11. F11

    Words in s. 1262 omitted (6.4.2008) by virtue of The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 3(3)(a)

  12. F12

    Words in s. 1262 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 26(f); 2020 c. 1, Sch. 5 para. 1(1)

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