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Liquidation is the process by which companies are wound-up, bringing their life to an end. The liquidator is the person appointed to supervise and implement the company's winding up.
The liquidation process in Ireland is governed by the Companies Act 2014 (as amended), which came into operation in June 2015 and made significant changes to the way liquidations are supervised and who can be appointed as liquidator.
The Companies Acts provide for three different types of liquidation, details of which are below:[1]
- ^ "Winding Up". cro.ie. Companies Registration Office. Archived from the original on 14 March 2014. Retrieved 23 March 2014.