{
  "url": "https://openlegislation.uk/insolvency-amendment-act-northern-ireland-2026/section-53",
  "json_url": "https://openlegislation.uk/insolvency-amendment-act-northern-ireland-2026/section-53.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/53",
  "kind": "section",
  "number": "53",
  "heading": "Dissolution: voluntary winding up",
  "text": "(1) Article 166 (dissolution in voluntary winding up) is amended as follows.\n(2) In paragraph (1)—\n(a) omit “and return”;\n(b) after “or” insert “his final account and statement under”.\n(3) For paragraph (2) substitute—\n“(2) The registrar on receiving—\n(a) the account under Article 80, or\n(b) the account and statement under Article 92,\nmust immediately register it or them; and on the expiration of 3 months from the registration of the account the company is deemed to be dissolved.”.",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 53 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/53",
    "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."
}