Section 183(4B)

For the purposes of this section— “liquidator or person performing a similar task” includes the official receiver or an administrator, trustee in bankruptcy, judicial factor, supervisor of a voluntary arrangement, or person performing a similar task, “competent authority” includes— a court, a meeting of creditors, a creditors’ committee, the creditors by a decision procedure, and an authority of a member State empowered to open insolvency proceedings, to confirm the opening of such proceedings or to take decisions in the course of such proceedings.

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