Section 213(4)

The persons so liable are— any director of the company or of its holding company with whom the company entered into the transaction or arrangement in contravention of section 197, 198, 201 or 203, any person with whom the company entered into the transaction or arrangement in contravention of any of those sections who is connected with a director of the company or of its holding company, the director of the company or of its holding company with whom any such person is connected, and any other director of the company who authorised the transaction or arrangement.

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