Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 657
Power to make calls
Section 657 empowers the liquidator and the court to demand payments (known as "calls") from contributories during a winding up, to cover the company's debts, winding-up expenses, and to adjust rights between contributories.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.