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<h1>Companies Act 2013 s.375: Unregistered company winding up powers cumulative, matching registered companies only during liquidation</h1> Provisions governing winding up of unregistered companies operate cumulatively with other winding up provisions of the Companies Act, 2013, and do not limit or override them. The Tribunal and Official Liquidator have the same powers in relation to unregistered companies as they do for companies formed and registered under the Act, including conducting winding up proceedings and related acts. However, an unregistered company is not treated as a 'company' under the Act except when it is being wound up, and then only to the extent expressly provided in this Part.