(1) Where a company to which this Part applies is being wound up, it must deliver to the registrar a return containing the following particulars -

(a) the company’s name;

(b) whether the company is being wound up by an order of a court and if so, the name and address of the court and the date of the order;

(c) if the company is not being so wound up, as a result of what action the winding up has commenced;

(d) whether the winding up has been instigated by -

(i) the company’s members,

(ii) the company’s creditors, or

(iii) some other person (stating the person’s identity); and

(e) the date on which the winding up became or will become effective.

(2) The return must be delivered not later than -

(a) if the winding up began before the company had a UK establishment, one month after the company first opens a UK establishment;

(b) if the winding up begins when the company has a UK establishment, 14 days after the date on which the winding up begins.