Singapore legislation
Regulation 159
of Insolvency, Restructuring and Dissolution (Corporate Insolvency and Restructuring) Rules 2020
Regulation 159
Disposal of books
The Court may, at any time during the progress of a winding up of a company, on the application of the liquidator or the Official Receiver, direct that such of the books, papers and documents of the company or of the liquidator as are no longer required for the purpose of the winding up, may be sold, destroyed or otherwise disposed of.