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<h1>Directors' liability in company winding up can include further contributions as if they were unlimited members.</h1> Section 286 requires persons who are or have been directors or managers with unlimited liability of a limited company to make a further contribution on winding up as if they were members of an unlimited company. Exemptions apply where the person ceased office one year or more before winding up or where the debt arose after cessation. Subject to the company's articles, the Tribunal must deem the further contribution necessary to satisfy the company's debts, liabilities and winding up costs before requiring it.