The court may, at any time after making a winding-up order, make such order for inspection of the company’s books and papers by creditors and contributories as the court thinks just; and any books and papers in the company’s possession may be inspected by creditors and contributories accordingly, but not further or otherwise.

Nothing in this section excludes or restricts any statutory rights of a government department or person acting under the authority of a government department.

For the purposes of subsection (2) above, references to a government department shall be construed as including references to any part of the Scottish Administration.