'B' List. 'B' List is prepared by the Liquidator of a company on being wound up which includes the names of shareholders who are ceased to be, but they had been the shareholder during preceding twelve months and they are secondarily liable to contribute. See CONTRIBUTORY.
B List, means the list of past members who have ceased to be members within a year of the beginning of the winding up, Halsbury's Laws of England, Vol. 8(1), Para 1720, p. 1253.