{
  "url": "https://openlegislation.uk/insolvency-amendment-act-northern-ireland-2026/section-26",
  "json_url": "https://openlegislation.uk/insolvency-amendment-act-northern-ireland-2026/section-26.json",
  "legislation": "nia/2026/6",
  "legislation_title": "Insolvency (Amendment) Act (Northern Ireland) 2026",
  "legislation_url": "https://openlegislation.uk/insolvency-amendment-act-northern-ireland-2026",
  "path": "section/26",
  "kind": "section",
  "number": "26",
  "heading": "Final meeting prior to dissolution",
  "text": "For Article 80 (final meeting prior to dissolution) substitute—\n“Final account prior to dissolution\n80. (1) As soon as the company’s affairs are fully wound up, the liquidator must make up an account of the winding up, showing how it has been conducted and how the company’s property has been disposed of.\n(2) The liquidator must send a copy of the account to the members of the company before the end of the period of 14 days beginning with the day on which the account is made up.\n(3) The liquidator must send a copy of the account to the registrar before the end of that period (but not before sending it to the members of the company).\n(4) If the liquidator does not comply with paragraph (2), the liquidator is guilty of an offence.\n(5) If the liquidator does not comply with paragraph (3), the liquidator is guilty of an offence and, for a continued contravention, is guilty of a continuing offence.”.",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 26 not in operation at Royal Assent, see s. 120(02)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2026/6/section/26",
    "retrieved_at": "2026-10-29T20:18:58.712686+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."
}