1261 Minor definitions

1261  Minor definitions

(1)     In this Part, unless a contrary intention appears—

“address” means—

(a)     in relation to an individual, his usual residential or business address;

(b)     in relation to a firm, its registered or principal office in the United Kingdom;

...

[“the Audit Regulation” means Regulation 537/2014 of the European Parliament and of the Council on specific requirements regarding statutory audit of public interest entities;]

...

[“audit working papers and investigation reports” means—

(a)     any documents which are or have been held by a statutory auditor. . . or a third country auditor and which are related to the conduct of an audit conducted by that auditor;

(b)     any report of an inspection of the conduct of an audit by a statutory auditor. . . or a third country auditor, or

(c)     any report of an investigation into the conduct of a statutory auditor. . . or a third country auditor;]

“company” means any company or other body the accounts of which

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