Cartwright and another v Registrar of Companies: [2012] EWHC 359 (Ch); [2012] WLR (D) 48
“Where a company’s administrators sent notice to the registrar of companies to place the company into voluntary liquidation, and the notice was sent and received by the registrar before the termination of the administration, but the administrative steps to bring about that registration occurred after the end of administration, paragraph 83(4) of Schedule 1B to the Insolvency Act 1986 should be interpreted as requiring registration with effect from the day of receipt. The phrases in paragraph 83(6) ‘on the registration of a notice’ and ‘on the day on which the notice is registered’ were treated as references to the effective date of registration, ie the date of receipt of the notice.”
WLR Daily, 24th February 2012
Source: www.iclr.co.uk