In these Regulations -

"accounting documents" - (a) in relation to an overseas company to which Chapter 2 of Part 5 applies (companies required to prepare and disclose accounts under parent law), has the meaning given by regulation 31(2), and (b) in relation to a credit or financial institution to which Chapter 2 of Part 6 applies (institutions required to prepare accounts under parent law), has the meaning given by regulation 44(2);

"certified copy" means a copy certified as a correct copy;

"constitution", in relation to an overseas company, means the charter, statutes, memorandum and articles of association or other instrument constituting or defining the company’s constitution;

"credit or financial institution" means a credit or financial institution to which section 1050 of the Companies Act 2006 applies;