(c)the expression "the relevant date" means-(i)in the case of a company ordered to be wound-up compulsorily, the date of the appointment (or first appointment) of a provisional Liquidator, or if no such appointment was made, the date of the winding up order, unless in either case the company had commenced to be wound-up voluntarily before that date; and(ii)in any case where sub-clause (i) does not apply, the date of the passing of the resolution for the voluntary winding up of the company.