Companies Act 2014
Chapter 3— construction of expression “unregistered company”
1326. For the purposes of this Chapter “unregistered company” includes any trustee savings bank licensed under the Trustee Savings Banks Act 1989, any partnership whether limited or not, any association and any company other than—
(a) a company as defined by section 2(1) ,
(b) a partnership, association or company which consists of less than 8 members and is not formed outside the State.