Companies Act 2014
Realisation of assets and related matters
Custody of company’s property
596. (1) Upon the appointment of a liquidator to a company, the liquidator shall take into his or her custody or under his or her control the seal, books and records of the company, and all the property to which the company is or appears to be entitled.
(2) A person who, without lawful entitlement or authority, has—
(a) at the date of the appointment of a liquidator to a company, possession or control of the books, records or other property of the company, or
(b) subsequent to such date comes into such possession or control,
shall surrender immediately to the liquidator such books, records or other property, as the case may be.
(3) In this section “liquidator” does not include a provisional liquidator.