Companies Act 2014
Order for inspection of books or documents of company in liquidation
751. (1) On the application of the Director, the court may make an order for the inspection by the Director of any books or documents in the possession of a company that is in the course of being wound up.
(2) The company, every officer of the company and the liquidator shall—
(a) give the Director such access to the books or documents and facilities as are necessary for inspecting or taking copies of the books or documents as the Director may require, and
(b) give all assistance to the Director as it or he or she is reasonably able to give in connection with the Director’s inspection of the books or documents.
(3) Nothing in this section shall be taken as excluding or restricting any statutory rights of the Government or a Minister of the Government or a person acting under the authority of the Government or a Minister of the Government.