Companies Act 2014 section 708

Power of court to declare dissolution of company void

Section 708 empowers the court to declare the dissolution of a company void within two years of the dissolution date, and sets out the obligations that follow such an order.

• The court may declare a company's dissolution void at any time within two years of the dissolution date, on application by the liquidator or any other interested party.
• The court has full discretion to set whatever terms it considers appropriate when making the order.
• Once the dissolution is declared void, all proceedings may continue as though the company had never been dissolved.
• The person who obtained the order must deliver a certified copy to the Registrar within 14 days or face a category 4 offence.