Multinational Enterprise (Minimum Tax) Act 2024 s 78

s 78 Duty of liquidator, etc., on winding up of entity

78.—(1) Where an entity is being wound up or dissolved, the liquidator or receiver of the entity, or any other person overseeing the winding up or dissolution of the entity, is answerable for doing all such acts, matters and things as are required to be done by the entity under this Act. (2) Where an entity is being wound up or dissolved, the liquidator, receiver or other person mentioned in subsection (1) must not distribute any of the assets of the entity unless the liquidator, receiver or other person has made provision for the payment in full of any MTT or DTT which may be found payable by the entity.