# Insolvency Act 1986, Section 191: Company’s books to be evidence.

Extent: E+W+S

Where a company is being wound up, all books and papers of the company and of the liquidators are, as between the contributories of the company, prima facie evidence of the truth of all matters purporting to be recorded in them.

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Source: https://www.legislation.gov.uk/ukpga/1986/45/section/191 (the official version)
Page: https://openlegislation.uk/insolvency-act-1986/section-191
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.