The Reporting on Payment Practices and Performance Regulations 2017

Interpretation

This section has no associated Explanatory Memorandum

2.  In these Regulations—

“the 2006 Act” means the Companies Act 2006(1);

“director” includes any person occupying the position of director, by whatever name called;

“filing period” means 30 days beginning with the day after the last day of the reporting period to which a report relates;

“financial year” means a company’s financial year determined in accordance with sections 390 to 392 of the 2006 Act;

“qualifying company” has the meaning given in regulation 5;

“qualifying contract” has the meaning given in regulation 6;

“reporting period” means a period determined in accordance with regulation 7.