184. Conversion to creditors' voluntary winding-up
As from the day on which the creditors' meeting is held under Section 183 (Effect of Company's insolvency), these Regulations have effect as if —
(a) the Directors' declaration under Section 175 (Declaration of solvency) had not been made; and
(b) the creditors' meeting and the general meeting of the Company at which it was resolved that the Company be wound up voluntarily were the meetings mentioned in Section 186 (Meetings of members and creditors),
and accordingly the winding-up becomes a creditors' voluntary winding-up.