Companies Act (Cap. 386), article 266

266. Where a company is dissolved in accordance with the provisions of article 214(1)( b), the date of dissolution shall be the date of the passing of the resolution for dissolution and consequential voluntary winding up or such later date as may be specified in the said resolution: Provided that where the Court has ordered that the company be wound up voluntarily by virtue of the provisions of article 214(3), the company shall be deemed to have been dissolved at t he time of the filing of the winding up application. Effects of voluntary winding up.