7. In section 146 (final account)(1) after subsection (5) insert—
“(6) Subsection (7) applies where, immediately before the liquidator sends a copy of the account to the registrar under subsection (4) (or, where the liquidator sends a copy of the account to the court and the registrar on different days, immediately before the liquidator sends the first of those copies) there are EU insolvency proceedings open in respect of the company in one or more other member States.
(7) The liquidator must send to the court and the registrar, with the copy of the account, a statement—
(a)identifying those proceedings,
(b)identifying the member State liquidator appointed in each of those proceedings,
(c)indicating, in relation to each of those member State liquidators, whether that member State liquidator consents to the company being dissolved.”
Section 146 has been amended by the Small Business, Enterprise and Employment Act 2015.