Section 197(1)

When a company is wound up in England and Wales or in Scotland, the court may refer the whole or any part of the examination of witnesses— (“specified” meaning specified in the order of the winding-up court). to the county court in England and Wales, or to the sheriff principal for a specified sheriffdom in Scotland, or to the High Court in Northern Ireland or a specified Northern Ireland County Court,

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