Section 79(2)
IA 1986
Insolvency Act 1986 · United Kingdom
The reference in subsection (1) to persons liable to contribute to the assets does not include a person so liable by virtue of a declaration by the court under section 213 (imputed responsibility for company’s fraudulent trading) or section 214 (wrongful trading) in Chapter X of this Part.
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Source: legislation.gov.uk · retrieved 2026-09-04