The First Group of PartsCompany Insolvency ; Companies Winding Up
PART IVWinding Up of Companies Registered under the Companies Acts
CHAPTER IIVoluntary Winding Up (Introductory and General)
Resolutions for, and commencement of, voluntary winding up
86Commencement of winding up
A voluntary winding up is deemed to commence at the time of the passing of the resolution for voluntary winding up.