1) Jurisdiciton of courts under s.994 and IA 1986 s.122(1)(g) are ‘parallel’.
Ø However is possible to have cases in which there is no unfair prejudice but winding-up is justified
Ø And vice-versa
2) If Parliament had intended jurisdictions of two sections to be coterminous, would not have used different language in both sections
3) Re Guidezoneshould not be followed