Section 100Part 5 — Company Restructuring and Winding UpAmended
Commencement of winding up by t he Court
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Amended by LG72/S3
If , before the presentation of a petition for the winding up of a company by the Court —
a resolution has been passed by the company for voluntary winding up;
the period, if any, fixed for the duration of the company by the arti cles of association has expired;
the event upon the occurrence of which it is provided by the articles of association that the company is to be wound up has occurred; or
a restructuring officer has been appointed pursuant to section 91B or 91C an d the order appointing the restructuring officer has not been discharged, the winding up of the company is deemed to have commenced at the time of passing of the relevant resolution or the expiry of the relevant period or the occurrence of the relevant e vent or the date of the presentation of the petition to appoint a restructuring officer pursuant to section 91B.
In any other circumstance not specified in subsection (1), the winding up of a company by the Court is deemed to commence at the time of t he presentation of the petition for winding up.