Section 387(3)

In relation to a company which is being wound up, the following applies— if the winding up is by the court, and the winding-up order was made immediately upon the discharge of an administration order, the relevant date is the date on which the company entered administration; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . if the case does not fall within paragraph (a) ... and the company— the relevant date is the date of the appointment (or first appointment) of a provisional liquidator or, if no such appointment has been made, the date of the winding-up order; is being wound up by the court, and had not commenced to be wound up voluntarily before the date of the making of the winding-up order, if the case does not fall within paragraph (a) ... or (b) and the company is being wound up following administration pursuant to paragraph 83 of Schedule B1, the relevant date is the date on which the company entered administration; if the case does not fall within paragraph (a) ..., (b) or (ba), the relevant date is the date of the passing of the resolution for the winding up of the company.

← 2A · All articles · 3A →

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