Related Commentary  

176(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.).

176(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

(b)Her Majestyʼs Revenue and Customs has been paid any amount from an account of the company under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement by deduction from accounts),

in the period of 3 months ending with the date of the winding-up order.

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