Article 144 - Relevant time under Articles 142 and 143
The time at which a
(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.