Chapter 40
February 2006
PART 8
A ‘contributory’ is a person liable to contribute to the assets of a company in the event of it being wound up [note 1]. Any present and past member is a contributory [note 2] subject to certain qualifications as to liability [note 3].
A ‘Member’ is defined as a subscriber to the memorandum, and those who have agreed to become members and whose names are entered in the register of members [note 4]. A person to whom shares have been transferred or transmitted by operation of law is also to be regarded as a member of the company for the purposes of the Insolvency Act 1986. [note 5].
40.131 Qualifications as to liability
In a company limited by shares the contribution is limited to the amount of any unpaid calls on the shares [note 6].
In a company limited by guarantee the contribution is limited to the amount undertaken to be contributed by the contributory [note 7].
40.132 The rights of a Contributory
A contributory has similar rights to a creditor (see Part 11, paragraphs 40.160 to 40.175 for further details) in relation to the winding up of the company:
40.133 Distribution to members
Any surplus funds remaining after satisfaction in full of the liabilities to creditors is distributable to the members of the company according to their rights and interests. Details of how contributories should be paid are given in Chapter 36A - Distributions, Part 8).
[Back to Part 7 - Contingent liabilities] [Onto Part 9 - Foreign debts]