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(1) (except in COLL):(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 391 of the Companies Act 2006;(b) (in relation to any other body) the last day of its financial year.(2) (in COLL): the date stipulated in the prospectus on which the annual accounting period of an authorised fund ends.