Róisín Shortall (Dublin North West, Labour)
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Question 108: To ask the Tánaiste and Minister for Enterprise, Trade and Employment the order of priority of various types of creditors in relation to the proceeds of a company liquidation. [9446/10]

Billy Kelleher (Cork North Central, Fianna Fail)
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The order of preferential payments in the winding up of a company is set out at section 285 of the Companies Act 1963 as amended.