PART 8RETURNS IN CASE OF WINDING UP ETC
Return in case of winding up69
1
Where a company to which this Part applies is being wound up, it must deliver to the registrar a return containing the following particulars—
a
the company's name;
b
whether the company is being wound up by an order of a court and if so, the name and address of the court and the date of the order;
c
if the company is not being so wound up, as a result of what action the winding up has commenced;
d
whether the winding up has been instigated by—
i
the company's members,
ii
the company's creditors, or
iii
some other person (stating the person's identity); and
e
the date on which the winding up became or will become effective.
2
The return must be delivered not later than—
a
if the winding up began before the company had a UK establishment, one month after the company first opens a UK establishment;
b
if the winding up begins when the company has a UK establishment, 14 days after the date on which the winding up begins.
3
Where the company has more than one UK establishment the obligation to deliver a return under this regulation applies in respect of each of them, but a return giving the registered numbers of more than one UK establishment is regarded as a return in respect of each establishment whose number is given.