(1) Where a relevant direction has been given to a company to change its name, or it has been ordered under section 73 to change its name, another company must not carry on business in the United Kingdom under the name that the first company was directed or ordered to change if there is a person who has, or has had, a relevant relationship with both companies.
(2) Subsection (1) does not prevent the use by a company of a name if -
(a) it is registered under this Act by that name,
(b) the period for complying with the direction or order has not yet expired, or
(c) the direction was given, or the order was made, before section 26 of the Economic Crime and Corporate Transparency Act 2023 came fully into force.
(3) For the purposes of subsection (1) it is irrelevant whether the person has, or has had, a relevant relationship with both companies at the same time.
(4) For the purposes of this section a person has a "relevant relationship" with a company if the person is -
(a) an officer, or
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