The starting date for a company winding up by the Court given in S129 of the Insolvency Act 1986 is
| A resolution for voluntary winding up has been passed by a company before the presentation of a petition | The date the resolution was passed |
| Where the court makes a winding up order under paragraph 13 (1) (e) [ i.e. when the company has actually applied for an administration order] | On the making of the order |
| Any other case | The time of presentation of the petition |
