206 Fraud, etc in anticipation of winding up
206 Fraud, etc in anticipation of winding up

(1)     When a company is ordered to be wound up by the court, or passes a resolution for voluntary winding up, any person, being a past or present officer of the company, is deemed to have committed an offence if, within the 12 months immediately preceding the commencement of the winding up, he has—

(a)     concealed any part of the company's property to the value of [£500] or more, or concealed any debt due to or from the company, or

(b)     fraudulently removed any part of the company's property to the value of [£500] or more, or

(c)     concealed, destroyed, mutilated or falsified any book or paper affecting or relating to the company's property or affairs, or