Section 60DA(9)

For the purposes of this regulation— “an act necessary for essential maintenance” means construction services necessary to ensure buildings, infrastructure and other constructions are well-maintained and safe, including— maintenance to ensure structural integrity; maintenance of plumbing, sanitation, electrical or energy systems; the repair of damage caused by age or faults; “auditor” means a statutory auditor within the meaning of section 1210 of the Companies Act 2006 (meaning of “statutory auditor” etc); “consular post” is to be construed in accordance with paragraph A1 of Schedule 5; “credit institution” means a body incorporated under the law of any part of the United Kingdom, the business of which is to take deposits or other repayable funds from the public and to grant credits for its own account; “diplomatic mission” is to be construed in accordance with paragraph A1 of Schedule 5; “financial year” is to be construed in accordance with section 390 of the Companies Act 2006 (a company’s financial year); “included in consolidated group accounts” has the meaning given in section 474 of the Companies Act 2006 (minor definitions) and “inclusion in consolidated group accounts” is to be construed accordingly; “parent undertaking” has the meaning given in section 1162 of the Companies Act 2006 (parent and subsidiary undertakings); “subsidiary undertaking” has the meaning given in section 1162 of the Companies Act 2006. “UK subsidiary undertaking” means a subsidiary undertaking that is incorporated or formed under the law of the United Kingdom; “UK undertaking” means an undertaking within the meaning given in section 1161 of the Companies Act 2006 that is incorporated or formed under the law of the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-08-30