Section 202(4)

In this section— “balance sheet total” (in relation to a relevant body and a financial year) has the same meaning as in section 201; “group” means a parent undertaking and its subsidiary undertakings; “turnover” (in relation to a UK company or other relevant body) has the same meaning as in section 201; “year of the fraud offence” is to be interpreted in accordance with section 199(1) or (2) (as the case requires).

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