Section 73

This Part applies to the winding up of a company registered under the Companies Act 2006 in England and Wales or Scotland. The winding up may be either— voluntary (see Chapters 2 to 5), or by the court (see Chapter 6). This Chapter and Chapters 7 to 10 relate to winding up generally, except where otherwise stated.

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