Small Business, Enterprise and Employment Act 2015

136Voluntary winding-up: progress reports

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(1)The Insolvency Act 1986 is amended as follows.

(2)In section 92A (progress reports in members’ voluntary winding-up)—

(a)in subsection (1), for the words from “in the event” to “one year,” substitute “where the company is registered in England and Wales”;

(b)in the heading, omit “at year’s end”.

(3)In section 104A (progress reports in creditors’ voluntary winding-up)—

(a)in subsection (1), for the words from “If the” to “one year,” substitute “Where the company is registered in England and Wales”;

(b)in the heading, omit “at year’s end”.

(4)In the table in Schedule 10 (punishment of offences)—

(a)in the entry for section 92A(2), in column 2, omit “at year’s end”;

(b)in the entry for section 104A(2), in column 2, omit “at year’s end”.