Section 720(1)

The directors' statement and auditor's report must be kept available for inspection throughout the period— beginning with the day on which the company— first publishes the notice required by section 719(1), or if earlier, first publishes or gives the notice required by section 719(2), and ending five weeks after the date of the resolution for payment out of capital.

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