Insolvency Regulations 1994, regulation 16: disposal of a company's books and records in a winding up (SI 1994/2507, reg. 16 (as made))
In a liquidation the liquidator holds the company's records. In a compulsory winding up they may be sold or destroyed with the official receiver's authorisation; in a voluntary one the last liquidator may destroy them a year after dissolution. legislation.gov.uk carries this regulation as made, and its list of changes to these regulations shows none to regulation 16.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
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In the source's own words
“(1) The liquidator in a winding up by the court, on the authorisation of the official receiver, during his tenure of office or on vacating office, or the official receiver while acting as liquidator, may at any time sell, destroy or otherwise dispose of the books, papers and other records of the company. (2) In the case of a voluntary winding up, the person who was the last liquidator of a company which has been dissolved may, at any time after the expiration of a period of one year from the date of dissolution, destroy or otherwise dispose of the books, papers and other records of the company.”
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