[146 Final account]
[146 Final account]

[(1)     This section applies where a company is being wound up by the 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 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

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