{
  "url": "https://openlegislation.uk/insolvency-act-1986/section-132",
  "json_url": "https://openlegislation.uk/insolvency-act-1986/section-132.json",
  "legislation": "ukpga/1986/45",
  "legislation_title": "Insolvency Act 1986",
  "legislation_url": "https://openlegislation.uk/insolvency-act-1986",
  "path": "section/132",
  "kind": "section",
  "number": "132",
  "heading": "Investigation by official receiver.",
  "text": "(1) Where a winding-up order is made by the court in England and Wales, it is the duty of the official receiver to investigate—\n(a) if the company has failed, the causes of the failure; and\n(b) generally, the promotion, formation, business, dealings and affairs of the company,\nand to make such report (if any) to the court as he thinks fit.\n(2) The report is, in any proceedings, prima facie evidence of the facts stated in it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 132 applied (with modifications) (6.6.2013) by The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), Pt. 3 reg. 1, Sch. 2 paras. 3, 5 Table (with reg. 24)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1986/45/section/132",
    "retrieved_at": "2026-10-29T09:55:00.443447+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}