Fraudulent or wrongful trading provisions expanded to include liquidators and liquidation-related conduct in insolvency proceedings. Section 66 is amended to retitle the provision as 'Fraudulent or wrongful trading' and to extend its application to the liquidator. References to the liquidator are inserted alongside the resolution professional in sub-section (1), and sub-section (2) is expanded so the relevant conduct may occur during the corporate insolvency resolution process or by a liquidator, thereby aligning the provision with liquidation proceedings.