176 Preferential charge on goods distrained[, etc]
176 Preferential charge on goods distrained[, etc]

(1)     This section applies where a company is being wound up by the court in England and Wales, and is without prejudice to section 128 (avoidance of attachments, etc).

[(2)     Subsection (2A) applies where—

(a)     any person (whether or not a landlord or person entitled to rent) has distrained upon the goods or effects of the company, or

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