(1) This regulation sets out some key terms used in these Regulations.

(2) An "eligible Scottish partnership" is -

(a) a limited partnership registered in Scotland (a "Scottish limited partnership"), or

(b) a general partnership constituted under the law of Scotland, during any period in which it is a qualifying partnership (a "Scottish qualifying partnership").

(3) Where these Regulations provide that an offence is committed by every officer of a partnership or body corporate who is in default -

(a) "officer" includes -

(i) any partner in the partnership or director of the body corporate, and

(ii) any manager, secretary or similar officer;

(b) an officer is "in default" for the purposes of the provision if the officer authorises or permits, participates in, or fails to take all reasonable steps to prevent, the contravention;