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accounting reference date

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accounting reference date

413(1) (except in COLL63):
1. (a) (in relation to a company incorporated in the United Kingdom under the Companies Acts) the accounting reference date of that company determined in accordance with section 5439154 of the Companies Act 542006;54
2. (b) (in relation to any other body) the last day of its financial year.
(2) (in COLL 63): the date stipulated in the prospectus 30 on which the annual accounting period of an authorised fund ends.

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