Section 202(1)

For the purposes of section 199(1) and (2) a relevant body which is a parent undertaking is a “large organisation” only if the group headed by it satisfied two or more of the following conditions in the financial year of the body that precedes the year of the fraud offence—

← 202 · All articles · 2 →

Source: legislation.gov.uk · retrieved 2026-09-04