# Economic Crime and Corporate Transparency Act 2023, Paragraph 13: Statutory offences

Extent: E+W+S+N.I.

An offence under any of the following sections of the Companies Act 2006—
(a) section 658 (general rule against limited company acquiring its own shares);
(b) section 680 (prohibited financial assistance);
(c) section 993 (fraudulent trading).

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Source: https://www.legislation.gov.uk/ukpga/2023/56/schedule/11/paragraph/13 (the official version)
Page: https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023/schedule-11/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.