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Section 173(3)

IA 1986
Insolvency Act 1986 · United Kingdom

In the application of subsection (2) to the winding up of a company registered in Scotland, the references to a determination by the Secretary of State as to the time from which a person who has ceased to be liquidator shall have his release are to be read as references to such a determination by the Accountant of Court.

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