# Insolvency (Amendment) Act (Northern Ireland) 2026, Section 36: Final meeting prior to dissolution

Extent: N.I.
Status: prospective

For Article 92 (final meeting prior to dissolution) substitute—
“Final account prior to dissolution
92. (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.
(2) The liquidator must, before the end of the period of 14 days beginning with the day on which the account is made up—
(a) send a copy of the account to the company’s members,
(b) send a copy of the account to the company’s creditors, other than opted-out creditors, and
(c) give the company’s creditors, other than opted-out creditors, a notice explaining the effect of Article 147(2H) and how they may object to the liquidator’s release.
(3) The liquidator must during the relevant period send to the registrar—
(a) a copy of the account, and
(b) a statement of whether any of the company’s creditors objected to the liquidator’s release.
(4) The relevant period is the period of 7 days beginning with the day after the last day of the period prescribed by the rules as the period within which the creditors may object to the liquidator’s release.
(5) If the liquidator does not comply with paragraph (2) the liquidator is guilty of an offence.
(6) 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.”.

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Source: https://www.legislation.gov.uk/nia/2026/6/section/36 (the official version)
Page: https://openlegislation.uk/insolvency-amendment-act-northern-ireland-2026/section-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.