“The relationship between Company act 2006, s.175 and s.176, is not entirely cle

“The relationship between Company act 2006, s.175 and s.176, is not entirely clear, in particular as to whether it is possible for directors to authorise the acceptance of benefits from third parties (obviously there is no question of authorising the acceptance of bribes). On the one hand, there seems no reason why benefits cannot be authorised since, as the Explanatory Notes make clear, a situation where a director benefits from his position will fall into both sections, as a conflict and exploitation of a conflict within s.175 and an acceptance of a benefit under s.176, and the duties are cumulative in any event.”
(Hannigan, B., Company Law (6th edition, Oxford University Press, 2021, p.241)
With reference to the above statements, critically evaluate the judicial attitude towards
a director’s duty in relation to the no-conflict and the no-profit Rule.