{
  "url": "https://openlegislation.uk/small-business-enterprise-and-employment-act-2015/section-136",
  "json_url": "https://openlegislation.uk/small-business-enterprise-and-employment-act-2015/section-136.json",
  "legislation": "ukpga/2015/26",
  "legislation_title": "Small Business, Enterprise and Employment Act 2015",
  "legislation_url": "https://openlegislation.uk/small-business-enterprise-and-employment-act-2015",
  "path": "section/136",
  "kind": "section",
  "number": "136",
  "heading": "Voluntary winding-up: progress reports",
  "text": "(1) The Insolvency Act 1986 is amended as follows.\n(2) In section 92A (progress reports in members' voluntary winding-up)—\n(a) in subsection (1), for the words from “in the event” to “one year,” substitute “ where the company is registered in England and Wales ”;\n(b) in the heading, omit “at year's end”.\n(3) In section 104A (progress reports in creditors' voluntary winding-up)—\n(a) in subsection (1), for the words from “If the” to “one year,” substitute “ Where the company is registered in England and Wales ”;\n(b) in the heading, omit “at year's end”.\n(4) In the table in Schedule 10 (punishment of offences)—\n(a) in the entry for section 92A(2), in column 2, omit “at year's end”;\n(b) in the entry for section 104A(2), in column 2, omit “at year's end”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/26/section/136",
    "retrieved_at": "2026-10-29T09:06:47.994452+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."
}