26.—(1) In section 180 (general interpretation), amend subsection (1) as follows.
(2) In the definition of “company”, for the words from “formed” to the end substitute “registered under the Companies Act 2006 in Northern Ireland”.
(3) In the definition of “financial year”, after paragraph (b) insert “but this is subject to any provision of regulations made by virtue of paragraph 3(5) of Schedule 6 (financial years of subsidiary undertakings)”.
(4) After the definition of “public benefit” insert the following definition—
““the public benefit requirement” has the meaning given by section 3(1);”.”