The High Court has jurisdiction to wind up any company registered in England and Wales.

Where F1in the case of a company registered in England and Wales the amount of its share capital paid up or credited as paid up does not exceed £120,000, then (subject to this section) the county court F2... has concurrent jurisdiction with the High Court to wind up the company.

Despite subsection (2), proceedings for the exercise of the jurisdiction to wind up a company registered in England and Wales may be commenced only in the High Court if the place which has longest been the company’s registered office during the 6 months immediately preceding the presentation of the petition for winding up is in the district that is the London insolvency district for the purposes of the second Group of Parts of this Act.

The money sum for the time being specified in subsection (2) is subject to increase or reduction by order under section 416 in Part XV.

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Every court in England and Wales having winding-up jurisdiction has for the purposes of that jurisdiction all the powers of the High Court; and every prescribed officer of the court shall perform any duties which an officer of the High Court may discharge by order of a judge of that court or otherwise in relation to winding up.

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The Lord Chief Justice may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this section.