(1) In this section -
"amount of turnover" and "balance sheet total" have the same meanings as they have in section 275;
"relevant obligations", in relation to a company, means the company's obligations under -
(a) this Act, where a failure to comply with any such obligation would (were it to occur) be -
(i) a category 1 offence or a category 2 offence; or
(ii) a serious Market Abuse offence or a serious Prospectus offence;
and
"serious Market Abuse offence" means an offence referred to in section 1368;
"serious Prospectus offence" means an offence referred to in section 1356;
(a) the Customs Acts;
(b) the statutes relating to the duties of excise and to the management of those duties;
(c) the Tax Acts;
(d) the Capital Gains Tax Acts;
(e) the Value-Added Tax Acts;
(f) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act;
(g) the Stamp Duties Consolidation Act 1999 and the enactments amending or ex
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