(1) In the Companies Acts "contributory" means every person liable to contribute to the assets of a company in the event of its being wound up.
(2) For the purposes of all proceedings for determining, and all proceedings prior to the final determination of, the persons who are to be deemed contributories, the expression includes any person alleged to be a contributory.
(3) The reference in subsection (1) to persons liable to contribute to the assets does not include a person so liable by virtue of a declaration by the court under -
(a) section 213 of the Insolvency Act 1986 or Article 177 of the Insolvency (Northern Ireland) Order 1989 (fraudulent trading), or
(b) section 214 of that Act or Article 178 of that Order (wrongful trading).