{
  "url": "https://openlegislation.uk/insolvency-northern-ireland-order-1989/article-166",
  "json_url": "https://openlegislation.uk/insolvency-northern-ireland-order-1989/article-166.json",
  "legislation": "nisi/1989/2405",
  "legislation_title": "The Insolvency (Northern Ireland) Order 1989",
  "legislation_url": "https://openlegislation.uk/insolvency-northern-ireland-order-1989",
  "path": "article/166",
  "kind": "article",
  "number": "166",
  "heading": "Dissolution (voluntary winding up)",
  "text": "(1) This Article applies, in the case of a company wound up voluntarily, where the liquidator has sent to the registrar his final account and return under Article 80 (members' voluntary) or Article 92 (creditors' voluntary).\n(2) The registrar on receiving the account ... and return shall forthwith register them; and on the expiration of 3 months from the registration of the return the company is deemed to be dissolved ....\n(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) However, the High Court may, on the application of the liquidator or any other person who appears to the Court to be interested, make an order deferring the date at which the dissolution of the company is to take effect for such time as the Court thinks fit.\n(4) The person on whose application an order of the High Court under this Article is made shall within 7 days from the making of the order deliver to the registrar a copy of the order for registration; and if that person contravenes this paragraph he shall be guilty of an offence and, for continued contravention, he shall be guilty of a continuing offence.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in art. 166(2) omitted (31.12.2020) by virtue of The Insolvency (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/146), reg. 1(3), Sch. para. 172(2) (with regs. 4, 5); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Art. 166(2A)(2B) omitted (31.12.2020) by virtue of The Insolvency (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/146), reg. 1(3), Sch. para. 172(3) (with regs. 4, 5); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in art. 166(4) substituted (1.10.2009) by Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), arts. 2(1), 8, Sch. 1 para. 111(24) (with art. 10)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "nia/2026/6",
      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
    },
    {
      "type": "words inserted",
      "affecting": "nia/2026/6",
      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
    },
    {
      "type": "substituted",
      "affecting": "nia/2026/6",
      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1989/2405/article/166",
    "retrieved_at": "2026-10-29T04:47:04.938020+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."
}