Section 106(2)
IA 1986
Insolvency Act 1986 · United Kingdom
The liquidator must, before the end of the period of 14 days beginning with the day on which the account is made up— send a copy of the account to the company's members, send a copy of the account to the company's creditors (other than opted-out creditors), and give the company's creditors (other than opted-out creditors) a notice explaining the effect of section 173(2)(e) and how they may object to the liquidator's release.
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Source: legislation.gov.uk · retrieved 2026-09-04