Section 441. Date of commencement of winding up

(1) A voluntary winding up shall commence—

(a) where an interim liquidator has been appointed before the resolution for voluntary winding up is passed, at the time when the declaration referred to in section 440 is lodged with the Registrar; and

(b) in any other case, at the time of the passing of the resolution for voluntary winding up.

(2) A copy of the declaration referred to in paragraph (1)(a) shall be lodged with the Official Receiver.