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Companies Act 2014 section 718
Other fraudulent acts (relating to obtaining credit, irregular pledges, etc.) within 12 months preceding winding up or any time thereafter: offences
Section 718 sets out the criminal offences that arise when a relevant person engages in fraudulent conduct relating to obtaining credit, disposing of unpaid-for property, or deceiving creditors, within the 12 months before a company enters winding up or at any time after winding up has commenced.
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