Companies Act 2014

592.

Notice by voluntary liquidator of his or her appointment

592. (1) In a voluntary winding up, the liquidator of the company shall, within 14 days after the date of his or her appointment, deliver to the Registrar a notice of his or her appointment.

(2) Subsection (1) does not apply in the case of an appointment to which section 636 or 637 (subsequent appointments of liquidator) applies; section 643 governs notifications and filings of subsequent such appointments.

(3) The Registrar shall forward a copy of that notice of appointment to the Director.

(4) If a liquidator of a company fails to comply with subsection (1), he or she shall be guilty of a category 4 offence.