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Article 144 - Relevant time under Articles 142 and 143

The time at which a Company enters into a transaction at an undervalue or gives a preference is a relevant time if the transaction is entered into, or the preference given:

(1) in the case of a transaction at an undervalue which is entered into with, or of a preference which is given to, a Connected Person (otherwise than by reason only of being his employee), at a time in the period of two years ending with the commencement of Liquidation or administration; and
(2) in the case of any other transaction at an undervalue or preference at a time in the period of six months ending with the commencement of Liquidation or administration.