Section 218(1)

If it appears to the court in the course of a winding up by the court that any past or present officer, or any member, of the company has been guilty of any offence in relation to the company for which he is criminally liable, the court may (either on the application of a person interested in the winding up or of its own motion) direct the liquidator to refer the matter in the case of a winding up in England and Wales, to the Secretary of State, and in the case of a winding up in Scotland, to the Lord Advocate

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