Companies Act 2014
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Publication of resolution to wind up voluntarily | ||
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581. (1) Where a company has passed a resolution for its voluntary winding up, whether— | ||
(a) the special resolution referred to in section 202 (1)(a)(i) — in a case where the Summary Approval Procedure is employed, or | ||
(b) the resolution referred to in section 580 (1) — where the procedure there mentioned is employed, | ||
it shall, within 14 days after the date of the passing of the resolution, give notice of the resolution by advertisement in Iris Oifigiúil. | ||
(2) If default is made in complying with this section, the company concerned and any officer of it who is in default shall be guilty of a category 3 offence. | ||
(3) For the purposes of subsection (2), the liquidator of the company shall be deemed to be an officer of the company. |