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The Insolvency (Northern Ireland) Order 1989
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Changes over time for: Section 75
Version Superseded: 26/10/2023
Alternative versions:
- 01/01/2006- Amendment
- 01/10/2008
Point in time - 26/10/2023- Amendment
- 04/03/2024- Amendment
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Point in time view as at 01/10/2008. This version of this provision has been superseded.
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Statutory declaration of solvencyN.I.
75 .F1—(1) Where it is proposed to wind up a company voluntarily, the directors (or, in the case of a company having more than 2 directors, the majority of them) may at a directors' meeting make a statutory declaration to the effect that they have made a full inquiry into the company's affairs and that, having done so, they have formed the opinion that the company will be able to pay its debts in full, together with interest at the official rate (as defined in Article 5(1)), within such period, not exceeding 12 months from the commencement of the winding up, as may be specified in the declaration.
(2) Such a declaration by the directors has no effect for the purposes of this Order unless—
(a )F1it is made within the 5 weeks immediately preceding the date of the passing of the resolution for winding up, or on that date but before the passing of the resolution, and
(b)it embodies a statement of the company's assets and liabilities as at the latest practicable date before the making of the declaration.
(3 )F1 The declaration shall be delivered to the registrar before the expiration of 15 days from the date on which the resolution for winding up is passed.
(4) A director making a declaration under this Article without having reasonable grounds for the opinion that the company will be able to pay its debts in full, together with interest at the official rate, within the period specified shall be guilty of an offence.
(5 )F1 If the company is wound up in pursuance of a resolution passed within 5 weeks from the making of the declaration, and its debts (together with interest at the official rate) are not paid or provided for in full within the period specified, it is to be presumed (unless the contrary is shown) that the director did not have reasonable grounds for his opinion.
(6) If a declaration required by paragraph (3) to be delivered to the registrar is not so delivered within the time specified by that paragraph, the company and every officer of it who is in default shall be guilty of an offence and, for continued contravention, shall be guilty of a continuing offence.
F1mod. by SR 2004/307
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