Section 832(6)

For the purposes of this section— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . the “relevant period” is the period beginning with— and ending with the date of the distribution. the first day of the accounting reference period immediately preceding that in which the proposed distribution is to be made, or where the distribution is to be made in the company's first accounting reference period, the first day of that period,

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