Section 379

In this Part— “director” includes shadow director; and “organisation” includes any body corporate or unincorporated association and any combination of persons. Except as otherwise provided, any reference in this Part to the time at which a donation is made or expenditure is incurred is, in a case where the donation is made or expenditure incurred in pursuance of a contract, any earlier time at which that contract is entered into by the company.

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