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7.16.—(1) If the company intends to oppose the petition, it must not later than five business days before the date fixed for the hearing—
(a)file with the court a witness statement in opposition; and
(b)deliver a copy of the witness statement to the petitioner or the petitioner’s solicitor.
(2) The witness statement must contain—
(a)identification details for the proceedings;
(b)a statement that the company intends to oppose the making of a winding-up order; and
(c)a statement of the grounds on which the company opposes the making of the order.
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