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    IVA Glossary > Liquidation
    Liquidation

    The procedure whereby the assets of a company (or partnership) are gathered in and realised, the liabilities met and surplus, if any, distributed to members.

    (Please Note: The definitions are not intended to be exhaustive summaries of the Law. They are based on material from The Insolvency Act 1986 , and other Acts dealing with this subject.)

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