Relevant accounts Relevant accounts

England, Wales and Scotland

1. 270Distribution to be justified by reference to company’s accounts.
2. 271Requirements for last annual accounts.
3. 272Requirements for interim accounts.
4. 273Requirements for initial accounts.
5. 274Method of applying s. 270 to successive distributions.
6. 275Treatment of assets in the relevant accounts.
7. 276Distributions in kind.