Companies Act 2014 section 287

Financial year end date

Section 287 defines the meaning of "financial year end date" as used throughout the relevant chapters of the Act.

• A company's financial year end date means the last day of its financial year
• This definition applies consistently across all subsequent chapters in this part of the Act
• References to the "next financial year end date" follow the same meaning, referring to the last day of the following financial year
• The definition provides a standard interpretation to ensure consistency whenever the term appears in the legislation