http://www.legislation.gov.uk/ukpga/2023/56/section/205Economic Crime and Corporate Transparency Act 2023enStatute Law Database2026-07-02Expert Participation2026-06-29 Economic Crime and Corporate Transparency Act 2023s. 205The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 3) Regulations 2024reg. 3 PART 52051This section applies for the purposes of sections 199 to 204.2References to a person “associated with” a relevant body are to be interpreted in accordance with section 199(7).3“Financial year” has the meaning given by section 199(14).4“Fraud offence” has the meaning given by section 199(6).5“Modify” includes amend or repeal (and references to modifications are to be interpreted accordingly).6“Parent undertaking” has the same meaning as in the Companies Acts (see section 1162 of the Companies Act 2006).7“Partnership” means—aa partnership within the meaning of the Partnership Act 1890;ba limited partnership registered under the Limited Partnerships Act 1907;ca firm or other entity of a similar character to one within paragraph (a) or (b) formed under the law of a country or territory outside the United Kingdom.8“Relevant body” has the meaning given by section 199(13).9“Subsidiary undertaking” has the same meaning as in the Companies Acts (see section 1162 of the Companies Act 2006).10“UK company” means a company formed and registered under the Companies Act 2006.S. 205 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)S. 205 in force at 1.9.2025 in so far as not already in force by S.I. 2025/349, reg. 3