COMPANIES ACT, 1929 
652 
(3) If any question arises in any winding up proceeding in a 
county court which all the parties to the proceeding, or which one 
of them and the judge of the court, desire to have determined in 
the first instance in the High Court, the judge shall state the facts 
in the form of a special case for the opinion of the High Court, 
and thereupon the special case and the proceedings, or such of them 
as may be required, shall be transmitted to the High Court for the 
purposes of the determination. 
166.—(1) The Court of Session shall have jurisdiction to wind up 
any company registered in Scotland. 
(2) When the Court of Session is in vacation, the jurisdiction 
conferred on that court by this section may, subject to the provisions 
of this Act, be exercised by the Lord Ordinary on the Bills. 
(3) Where the amount of the share capital of a company paid 
up or credited as paid up does not exceed ten thousand pounds, the 
sheriff court of the sheriffdom in which the registered office of the 
company is situate shall have concurrent jurisdiction with the 
Court of Session to wind up the company: 
Provided that— 
(a) it shall be lawful for the Court of Session, if it appears 
to the court having regard to the amount of the assets 
of the company expedient to do so, to remit to any sheriff 
court any petition presented to the Court of Session for 
winding up any such company, or to require any such 
petition presented to a sheriff court to be remitted to 
the Court of Session; and 
it shall be lawful for the Court of Session to require that 
any such petition as aforesaid presented to one sheriff 
court be remitted to another sheriff court; and 
in a winding up in the sheriff court it shall be lawful for 
the sheriff court to submit a stated case for the opinion 
of the Court of Session on any question of law arising 
in that winding up. 
(4) For the purposes of this section, the expression ‘‘ registered 
office” means the place which has longest been the registered 
office of the company during the six months immediately preceding 
the presentation of the petition for winding up. 
Cc, 
167. Where the Court of Session makes a winding-up order, it 
may, if it thinks fit, at any time direct all subsequent proceedings 
in the winding up to be taken before one of the permanent Lords 
Ordinary, and remit the winding up to him accordingly, and there- 
upon that Lord Ordinary shall, for the purposes of the winding up, 
have all the powers and jurisdiction of the court: 
Provided that the Lord Ordinary may report to the division 
of the court any matter which may arise in the course of the winding 
up. 
Jurisdiction to 
wind up com- 
nanies in 
Scotland, 
Power in Scot- 
land to remit 
winding up to 
Lord Ordinary