Regulation 171
Conclusion of voluntary winding up deemed to be date of dissolution of LLP
of Limited Liability Partnerships (Winding Up) Rules
Subsidiary LegislationIn forceProvision 172 of 193
Regulation 171
The voluntary winding up of an LLP shall be deemed to be concluded at the date of the dissolution of the LLP, unless at such date any funds or assets of the LLP remain unclaimed or undistributed in the hands of or under the control of the liquidator, or any person who has acted as liquidator, in which case the winding up shall not be deemed to be concluded until the funds or assets have either been distributed or paid into the Limited Liability Partnerships Liquidation Account.