Section 110(3)

The sanction requisite under subsection (2) is— in the case of a members’ voluntary winding up, that of a special resolution of the company, conferring either a general authority on the liquidator or an authority in respect of any particular arrangement, and in the case of a creditors’ voluntary winding up, that of either the court or the liquidation committee.

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Source: legislation.gov.uk · retrieved 2026-09-04