1046. Minor definitions

(1) In this Part, unless a contrary intention appears—

"address" means—
(a) in relation to an individual, his usual residential or business address,
(b) in relation to a firm, its registered or principal office in the Abu Dhabi Global Market,
"company" means any company or other body the accounts of which must be audited in accordance with Part 15,

"director", in relation to a body corporate, includes any person occupying in relation to it the position of a director (by whatever name called) and any person in accordance with whose directions or instructions (not being advice given in a professional capacity) the directors of the body are accustomed to act,

"firm" means any entity, whether or not a legal person, which is not an individual,

"group", in relation to a body corporate, means the body corporate, any other body corporate which is its holding company or subsidiary and any other body corporate which is a subsidiary of that holding company,

"holding company" and "subsidiary" are to be read in accordance with section 1015 and Schedule 6,

"officer", in relation to a body corporate, includes a director, a manager, a secretary or, where the affairs of the body are managed by its members, a member,

"parent undertaking" and "subsidiary undertaking" are to be read in accordance with section 1018 and Schedule 7.
(2) The Board may make such modifications of this Part as appear to it to be necessary or appropriate for the purposes of its application in relation to any firm, or description of firm, which is not a body corporate or a partnership.