Section 1170B(3)

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 of the Insolvency Act 1986 or Article 177 of the Insolvency (Northern Ireland) Order 1989 (fraudulent trading), or section 214 of that Act or Article 178 of that Order (wrongful trading).

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