Companies Act 2014 section 563

Provisions apply to either mode of winding up unless the contrary appears

Section 563 establishes that the winding-up rules in this Part of the Act apply to both modes of winding up unless a specific provision states otherwise.

• The winding-up provisions in this Part are of general application across both modes of liquidation.
• The two modes of winding up are those set out in section 561 — namely, voluntary winding up and winding up by the court.
• Where a particular provision is intended to apply to only one mode of winding up, this will be expressly stated in that provision.
• Unless a contrary intention appears in a specific section, accountants and liquidators should treat each provision as applicable regardless of which winding-up route is being followed.