SCHEDULE 3 INDEX OF DEFINED EXPRESSIONS
| accounting reference date and accounting reference period | section 380 |
| accounting standards (in Part 15) | section 437 |
| accounts meeting | section 413(3) |
| acquisition, in relation to a non-cash asset | section 1019(2) |
| address | |
|
• generally in the Companies Regulations
|
section 1046(1) |
|
• in the communications provisions
|
section 1008(1) |
| allotment (time of) | section 517 |
| allotment of equity securities (in Chapter 3 of Part 16) | section 521(2) and (3) |
| allotted share capital and allotted shares | section 505(1)(b) and (2) |
| annual accounts (in Part 15) | section 444 |
| annual accounts and reports (in Part 15) | section 444(2) |
| annual general meeting | section 355 |
| annual return | section 778 |
| appropriate rate of interest | |
|
• in Chapter 4 of Part 16
|
section 549 |
|
• in Chapter 5 of Part 16
|
section 566 |
| arrangement | |
|
• in Chapter 5 of Part 16
|
section 551(6) |
|
• in Part 26
|
section 801(2) |
| articles | section 16 |
| associated bodies corporate and associated company (in Part 10) | section 278 |
| authenticated, in relation to a document or information sent or supplied to a company | section 1006 |
| authorised minimum (in relation to share capital of public company) | section 701 |
| available profits (in Chapter 5 of Part 17) | sections 651 and 652 |
| banking company and banking group | section 1020 |
| body corporate | section 1028(1) |
| called-up share capital | section 506 |
| capital redemption reserve | section 674 |
| capitalisation in relation to a company's profits (in Part 22) | section 777(3) |
| cash (in relation to paying up or allotting shares) | section 540 |
| certified translation (in Part 31) | section 979 |
| charge (in Chapter 1 of Part 24) | section 784(7) |
| circulation date, in relation to a written resolution (in Part 13) | section 307 |
| class of shares | section 570 |
| individual accounts | section 383 |
| companies involved in the division (in Part 26) | section 808(2) |
| company | |
|
• generally in these Regulations
|
section 1 |
|
• in Chapter 5 of Part 16
|
section 551(6)(b) |
|
• in Part 25
|
section 801(2) |
|
• in the company communications provisions
|
section 1008(1) |
| the company communications provisions | section 1003 |
| company records (in Part 33) | section 994 |
| connected with, in relation to a director (in Part 10) | sections 274 to 276 |
| constitution, of a company | |
|
• generally in these Regulations
|
section 15 |
|
• in Part 10
|
section 279 |
| contributory | section 1026 |
| controlled activities | section 14 |
| controlling, of a body corporate by a director (in Part 10) | section 277 |
| corporation | section 1028(1) |
| credit transaction (in Chapter 4 of Part 10) | section 191 |
| creditor (in Chapter 1 of Part 31) | section 875 |
| debenture | section 678 |
| derivative claim (in Chapter 1 of Part 11) | section 282 |
| director | |
|
• generally in these Regulations
|
section 146 |
|
• in Chapter 7 of Part 10
|
section 225(5) |
|
• in Chapter 8 of Part 10
|
section 226(3) |
|
• in Chapter 9 of Part 10
|
section 238(3) |
|
• in Chapter 9 of Part 10
|
section 242(3) |
|
• in Chapter 10 of Part 10
|
section 263(4) |
|
• in Chapter 1 of Part 11
|
section 282(5) |
|
• in Chapter 4 of Part 35
|
section 1046 |
| directors' report | section 400 |
| distributable profits | section 677 |
| distribution (in Part 22) | section 760 |
| division (in Part 26) | section 830 |
| document | |
|
• in Part 32
|
section 986(1) |
|
• in the company communications provisions
|
section 1008(1) |
| dormant, in relation to a company or other body corporate | section 1024 |
| electronic form, electronic copy, electronic means | |
|
• generally in these Regulations
|
section 1027(3) and (4) |
|
• in relation to communications to a company
|
Part 3 of Schedule 4 |
|
• in relation to communications by a company
|
Part 3 of Schedule 5 |
| eligible member, in relation to Part 11 | section 282(3) |
| eligible members, in relation to a written resolution | section 306 |
| employees' share scheme | section 1021 |
| employer and employee | section 136(3) |
| enhanced disclosure requirements | section 952 |
| equity securities (in Chapter 3 of Part 16) | section 519(1) |
| equity share capital | section 507 |
| existing company (in Part 26) | section 808(2)(b) |
| fellow subsidiary undertakings | section 1017(4) |
| financial assistance (in Chapter 2 of Part 17) | section 616 |
| financial year, of a company | section 379 |
| firm | section 1028(1) |
| fixed assets (in Part 22) | section 777 |
| group (in Part 14) | section 446(1) |
| group headed by the company | section 411(4) |
| group undertaking | section 1017(5) |
| hard copy form and hard copy | |
|
• generally in these Regulations
|
section 1023(2) |
|
• in relation to communications to a company
|
Part 2 of Schedule 4 |
|
• in relation to communications by a company
|
Part 2 of Schedule 5 |
| hire-purchase agreement | section 1032(1) |
| holder of shares (in Chapter 3 of Part 16) | section 535 |
| holding company | section 1015 (and see section 1016 and Schedule 6) |
| IAS group accounts | section 389(3) |
| IAS individual accounts | section 387 |
| included in the consolidation, in relation to group accounts (in Part 14) | section 446(1) |
| individual accounts | section 384 |
| insurance business | section 139(4) |
| interest in shares (for the purposes of Part 21) | sections 752 to 756 |
| international accounting standards (in Part 14) | section 446(1) |
| issued share capital and issued shares | section 505(1)(a) and (2) |
| liabilities (in Part 26) | section 856 |
| liability, references to incurring, reducing or discharging (in Chapter 2 of Part 17) | section 622(2) |
| limited by guarantee | section 2(3) |
| limited by shares | section 2(2) |
| limited company | section 2 |
| market purchase, by a company of its own shares (in Chapter 4 of Part 17) | section 632(4) |
| member, of a company, generally in these Regulations | section 143(2)(c) |
| merger (in Part 26) | section 810 |
| merging companies (in Part 26) | section 810(3) |
| merger by absorption (in Part 26) | section 810(1)(a) |
| merger by consolidation of a new company (in Part 26) | section 810(1)(b) |
| net assets (in Part 22) | section 762 |
| new company (in Part 26) | section 808(2)(c) |
| non-cash asset | section 1019 |
| non-registrable accounts | section 411(3) |
| number, in relation to shares | section 502 |
| off-market purchase, by a company of its own shares (in Chapter 4 of Part 17) | section 632(2) |
| offer to the public (in Chapter 1 of Part 19) | section 694 |
| officer, in relation to a body corporate | section 1028(1) |
| officer in default | section 990(3) |
| official seal, of Registrar | section 937 |
| ordinary resolution | section 298 |
| ordinary shares (in Chapter 3 of Part 16) | section 519(1) |
| other relevant transactions or arrangements (in Chapter 4 of Part 10) | section 199 |
| paid up | section 540(2) |
| parent company | section 1028(1) |
| parent undertaking | section 1018 (and see Schedule 7) |
| payment for loss of office (in Chapter 4 of Part 10) | section 203 |
| pension scheme (in Chapter 1 of Part 17) | section 615 |
| period for appointing auditors, in relation to a private company | section 457(2) |
| period for filing, in relation to accounts and reports for a financial year | section 416 |
| permissible capital payment (in Chapter 5 of Part 17) | section 650 |
| prescribed | section 1025 |
| private company | section 3 |
| profit and loss account (in Part 14) | section 446(1) and (2) |
| profits and losses (in Part 22) | section 777(2) |
| profits available for distribution (for the purposes of Part 22) | section 761(2) |
| property (in Part 26) | section 856 |
| protected information (in Chapter 8 of Part 10) | section 226 |
| provision for entrenchment, in relation to a company's articles | section 20 |
| public company | section 3 |
| publication, in relation to accounts and reports (in sections 409to 411) | section 412 |
| qualified, in relation to an auditor's report etc (in Part 15) | section 502 |
| qualifying third party indemnity provision (in Chapter 7 of Part 10) | section 221 |
| qualifying pension scheme indemnity provision (in Chapter 7 of Part 10) | section 222 |
| quasi-loan (in Chapter 4 of Part 10) | section 188 |
| realised profits and losses (in Part 22) | section 777(4) |
| receiver or manager (and certain related references) | section 1025 |
| redeemable shares | section 623(1) |
| the register | section 954 |
| register of directors | section 153 |
| register of directors' residential addresses | section 156 |
| register of members | section 120 |
| register of secretaries | section 292 |
| registered number, of a company | section 941 |
| registered office, of a company | section 74 |
| registrable accounts | section 410(3) |
| Registrar and Registrar of companies | section 935 |
| Registrar's register of company names | section 974 |
| Registrar's rules | section 989 |
| relevant accounts (in Part 17) | section 652(6) |
| requirements for proper delivery (in Part 31) | section 946 (and see section 947) |
| return period (in Part 23) | section 779(4) |
| securities (and related expressions) | |
|
• in Chapter 1 of Part 19
|
section 693(5) |
|
• in Chapter 2 of Part 20
|
section 717 |
| senior auditor | section 475 |
| sent or supplied, in relation to documents or information (in the company communications provisions) | section 1008 (2) and (3) |
| service address | section 1001 |
| service contract, of a director (in Part 10) | section 214 |
| shadow director | section 147 |
| share | |
|
• generally in these Regulations
|
section 503 (and see section 1017(2)) |
|
• in Part 21
|
section 724 |
|
• in section 1018 and Schedule 7
|
section 1018(7) |
| share capital, company having a | section 504 |
| share exchange ratio | |
|
• in Chapter 2 of Part 26
|
section 815(2)(b)(i) |
|
• in Chapter 3 of Part 26
|
section 831(2)(b) |
| small companies exemption (in relation to directors' report) | section 401 |
| small companies regime (for accounts) | section 368 |
| solvency statement (in sections 582 to 585) | section 584 |
| special notice, in relation to a resolution | section 329 |
| special resolution | section 299 |
| subsidiary | section 1015 (and see section 1016 and Schedule 6) |
| subsidiary undertaking | section 1018 (and see Schedule 7) |
| trading certificate | section 699 |
| transfer, in relation to a non-cash asset | section 1019(2) |
| treasury shares | section 666(4) |
| turnover | |
|
• in Part 14
|
section 446(1) |
|
• in Part 15
|
section 500 |
| uncalled share capital | section 506 |
| undistributable reserves | section 762(4) |
| undertaking | section 1017(1) |
| unique identifier | section 956 |
| unlimited company | section 2 |
| voting rights | |
|
• in section 1015 and Schedule 6
|
paragraph 2 of Schedule 6 |
|
• in section 1018 and Schedule 7
|
paragraph 2 of Schedule 7 |
| website, communication by a company by means of | Part 4 of Schedule 5 |
| wholly-owned subsidiary | section 1015(3) (and see section 1016 and Schedule 6) |
| working day, in relation to a company | section 1028(1) |
| written resolution | section 305 |