自2026年4月1日起，可变资本公司的清算及接管程序将受《2018年破产、重组及解散法》管辖。
2026年4月1日前启动的清算及接管程序，仍适用《1967年公司法》下的旧制度，并参照《2018年可变资本公司法》的修订条款。
根据《2018年破产、重组和解散法》对可变资本公司进行清算和接管程序的概要，详见会计与企业管制局（“ACRA”）网站：https://www.acra.gov.sg/manage/variable-capital-companies/closing/winding-up/ (可在ACRA网站 http://www.acra.gov.sg/ 的”Managing a business or registration（管理企业或注册）” > “Managing a variable capital company (VCC)（管理可变资本公司）” > “Closing a variable capital company (VCC)（关闭可变资本公司）” > “Winding up a variable capital company (VCC)（清算可变资本公司）“栏目下查阅).
新制度是根据2026年3月31日依据《2018年可变资本公司法》和《2019年可变资本公司（杂项修订）法》颁布的以下附属法规实施的（可在政府公报网站 www.egazette.gov.sg上查阅):
- Variable Capital Companies (Miscellaneous Amendments) Act 2019 (Commencement) Notification 2026
- Variable Capital Companies (Miscellaneous Amendments) Act 2019 (Saving and Transitional Provisions) Regulations 2026
- Variable Capital Companies (Further Modifications to Incorporated IRDA Provisions) Regulations 2026
- Variable Capital Companies (Court-Ordered Winding Up) Regulations 2026
- Variable Capital Companies (Maximum Amount Payable in Priority in Winding Up) Regulations 2026
- Variable Capital Companies (Receivership) Regulations 2026
- Variable Capital Companies (Voluntary Winding Up) Regulations 2026
- Variable Capital Companies (Application of Bankruptcy Act Provisions) (Revocation) Regulations 2026
- Variable Capital Companies (Amendment) Regulations 2026
- Variable Capital Companies (Dissolution of Sub‑funds and Striking Off of VCCs’ Names) (Amendment) Regulations 2026
- Variable Capital Companies (Lodgment of Documents) (Amendment) Regulations 2026
- Variable Capital Companies (Late Lodgment Penalties for Winding Up and Receivership Documents) Regulations 2026
- Variable Capital Companies (Fees and Late Lodgment Penalties) (Amendment) Regulations 2026
- Variable Capital Companies (Winding Up and Receivership) Rules 2026
- Variable Capital Companies (Assignment of Proceeds of an Action) Regulations 2026
撰稿说明：
本法律动态由新加坡立杰律师事务所（Rajah & Tann Singapore）合伙人 Anne Yeo, Jasmine Chew, Philip Yeo, Raelene Pereira, 和 Wilson Zhu 撰稿。 .
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