(1) This section has effect with respect to the meaning of expressions used in this Act, and applies unless the context otherwise requires.

(2) "Company"means - (a) a company registered under the Companies Act 2006 in Great Britain, or (b) a company that may be wound up under Part 5 of the Insolvency Act 1986 (unregistered companies).

(2A) An "overseas company" is a company incorporated or formed outside Great Britain.

(2B) So far as this Act extends to Northern Ireland, subsections (2) and (2A) do not apply and instead -

"company" means -

(a) a company registered under the Companies Act 2006 in Northern Ireland, or

(b) a company that may be wound up under Part 6 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) (unregistered companies), and

"overseas company" means a company which is incorporated or formed outside Northern Ireland.