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Section 388(4)

CA 2006
Companies Act 2006 · United Kingdom

Accounting records that a company is required by section 386 to keep must be preserved by it— in the case of a private company, for three years from the date on which they are made; in the case of a public company, for six years from the date on which they are made.

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