5(1)Where a winding up by the court in England and Wales has commenced, or is treated as having commenced, before the appointed day, the official receiver or (on appeal from a refusal by him) the court may, at any time on or after that day—
(a)release a person from an obligation imposed on him by or under section 528 of the Companies Act (statement of affairs), or
(b)extend the period specified in subsection (6) of that section.
(2)Accordingly, on and after the appointed day, section 528(6) has effect in relation to a winding up to which this paragraph applies with the omission of the words from “or within” onwards.