Companies Act 2014
Confirmation of creditors’ voluntary winding up
(a) a liquidator is appointed, under section 588 , in a creditors’ voluntary winding up of a company, and
(b) the centre of the company’s main interests (within the meaning of the Insolvency Regulation) is situated in the State,
the Master of the High Court may, on application by the liquidator in the prescribed form and payment of the prescribed fee, confirm the creditors’ voluntary winding up for the purposes of the Insolvency Regulation; where that winding up is so confirmed, the Master of the High Court shall provide a certificate of such confirmation.