85 Winding-up petitions by an officer of Revenue and Customs
Finance Act 2022 (2022 c 3) | Legislation

Part 6 Miscellaneous and Final

Avoidance

85  Winding-up petitions by an officer of Revenue and Customs

(1)     Subsection (2) applies where it appears to an officer of Revenue and Customs that it is expedient in the public interest, for the purposes of protecting the public revenue, that a relevant body should be wound up.

(2)     The officer may present a petition to the court for the winding up of the body.

(3)     On such a petition, the court may wind up the body

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