Part 10 — Dissolution Division 1 Cancellation of Incorporation
288 Disposal of company books
dissolved, the books and papers of the company and of the
liquidator may be disposed of as follows:
(a) in the case of a winding-up by the Court, in the way the
Court directs;
(b) in the case of a voluntary winding-up, in the way the
company by special resolution directs.
(2) After 2 years from the dissolution of the company, or a shorter
period, not being less than one year, that may be fixed by the Court
or by special resolution under subsection (1), neither the company
nor any liquidator nor any person to whom the custody of the
books and papers has been committed, has any responsibility by
reason of the books and papers not being forthcoming to any
person claiming to be interested therein.
RSA 1980 cC-20 s288