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Books of company to be evidence in civil proceedings
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686. When a company is being wound up, information contained in every book and record of the company and of the liquidator and any provisional liquidator shall, as between—
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(a) the members, officers and contributories of the company, and
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(b) any of the persons referred to in paragraph (a) and the liquidator, the provisional liquidator (if any) and the Director of Corporate Enforcement,
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be admissible, in all civil proceedings, as evidence of any fact therein.
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