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COMPANIES ACT (NORTHERN IRELAND) 1960 - SECT 304

Enforcement of duty of liquidator to make returns, etc.

304.(1) Where a company is being wound up, whether by or under the supervision
of the court or voluntarily, every invoice, order for goods or business letter
issued by or on behalf of the company or a liquidator of the company, or a
receiver or manager of the property of the company, being a document on or in
which the name of the company appears, shall contain a statement that
the company is being wound up.

(2) If default is made in complying with this section, the company and any of
the following persons who knowingly and wilfully authorises or permits the
default, namely, any officer of the company, any liquidator of the company and
any receiver or manager, shall be liable to a fine of twenty pounds.[

© 1960 Crown Copyright

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