# Insolvency (Amendment) Act (Northern Ireland) 2026, Section 43: Duty to summon final meeting

Extent: N.I.
Status: prospective

(1) For Article 124 (duty to summon final meeting) substitute—
“Final account
124. (1) This Article applies where a company is being wound up by the High Court and the liquidator is not the official receiver.
(2) If it appears to the liquidator that the winding up of the company is for practical purposes complete, 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.
(3) The liquidator must—
(a) send a copy of the account to the company’s creditors, other than opted-out creditors, and
(b) give the company’s creditors, other than opted-out creditors, a notice explaining the effect of Article 148(4F) and how they may object to the liquidator’s release.
(4) The liquidator must during the relevant period send to the High Court and 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.
(5) 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.”.
(2) In consequence of subsection (1), paragraph 102 of the Schedule to the Insolvency Amendment (EU 2015/848) Regulations 2017 is omitted.

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Source: https://www.legislation.gov.uk/nia/2026/6/section/43 (the official version)
Page: https://openlegislation.uk/insolvency-amendment-act-northern-ireland-2026/section-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.