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Section 99(2A)

IA 1986
Insolvency Act 1986 · United Kingdom

The statement as to the affairs of the company shall be verified by some or all of the directors— in the case of a winding up of a company registered in England and Wales, be verified by some or all of the directors by a statement of truth; and in the case of a winding up of a company registered in Scotland, by affidavit contain a statutory declaration by some or all of the directors.

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