Section 207(2)

A person is not guilty of an offence under this section— by reason of conduct constituting an offence under subsection (1)(a) which occurred more than 5 years before the commencement of the winding up, or if he proves that, at the time of the conduct constituting the offence, he had no intent to defraud the company’s creditors.

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Source: legislation.gov.uk · retrieved 2026-09-04