Section 13(1)
CIGA 2020
Corporate Insolvency and Governance Act 2020 · United Kingdom
In determining for the purposes of Article 178 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) (liability of director for wrongful trading) the contribution (if any) to a company's assets that it is proper for a person to make, the High Court is to assume that the person is not responsible for any worsening of the financial position of the company or its creditors that occurs during the relevant period.
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Source: legislation.gov.uk · retrieved 2026-09-04