(1) This section applies where a company is being wound up and—
(a) it has under [Chapter 5 of Part 18 of the Companies Act 2006 (acquisition by limited company of its own shares: redemption or purchase by private company out of capital)] made a payment out of capital in respect of the redemption or purchase of any of its own shares (the payment being referred to below as “the relevant payment”), and
(b) the aggregate amount of the company's assets and the amounts paid by way of contribution to its assets (apart
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