715. (1) Without prejudice to the generality of section 563, sections 716 to 720 apply irrespective of the mode of winding up that is being employed (or, subsequent to the time of the doing of the act or the making of the omission concerned, is employed) and a reference in any of sections 716 to 720 to a company is a reference to the company that is being wound up (or, subsequent to that time, is wound up).

(2) A reference in any of sections 716 to 720 to a relevant person is a reference to a person who, at the time of the doing of the act or the making of the omission concerned, is or was an officer of the company concerned and, for the purposes of this subsection, “officer” includes any person in accordance with whose directions or instructions the directors of the company have been accustomed to act.