(1) In this section -
"relevant holding company" means a holding company -
(a) whose securities (or whose receipts in respect of those securities) are registered with the Securities and Exchange Commission of the United States of America, or which is otherwise subject to reporting to that Commission, under the laws of the United States of America,
(aa) which was incorporated in the State prior to the commencement of section 1 of the Companies (Amendment) Act 2017, and
(b) which -
(i) prior to 4 July 2012, has not made and was not required to make an annual return to the Registrar to which accounts were required to have been annexed, or
(ii) on or after 23 December 2009 but prior to 4 July 2012, used, in accordance with the provisions of the Companies (Miscellaneous Provisions) Act 2009, US accounting standards in the preparation of its Companies Act individual accounts or its Companies Act group accounts;
"relevant financial statements" means Companies Act entity financial statements a
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