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    <description>A voluntary winding up commences on the date the resolution for voluntary winding up is passed. Sub rule (3) of rule 28 applies to voluntary winding up so far as possible, with adaptations: omit references to the Tribunal; read liquidator or provisional liquidator as the LLP liquidator; and construe &quot;relevant date&quot; as the date of commencement of the voluntary winding up.</description>
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