Section 176(2)

Subsection (2A) applies where— in the period of 3 months ending with the date of the winding-up order. any person (whether or not a landlord or person entitled to rent) has distrained upon the goods or effects of the company, or Her Majesty's Revenue and Customs has been paid any amount from an account of the company under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement by deduction from accounts),

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