Returns to be made by liquidator
70.—(1) A person appointed to be the liquidator of a company to which this Part applies must deliver to the registrar a return containing the following particulars—
(a)their name and address,
(b)date of the appointment, and
(c)a description of such of the person’s powers, if any, as are derived otherwise than from the general law or the company’s constitution.
(2) The period allowed for delivery of the return required by paragraph (1) is—
(a)if the liquidator was appointed before the company had a UK establishment (and continues in office at the date of the opening), one month after the company first opens a UK establishment;
(b)if the liquidator is appointed when the company has a UK establishment, 14 days after the date of the appointment.
(3) The liquidator of a company to which this Part applies must—
(a)on the termination of the winding up of the company, deliver a return to the registrar stating the name of the company and the date on which the winding up terminated;
(b)on the company ceasing to be registered in circumstances where ceasing to be registered is an event of legal significance, deliver a return to the registrar stating the name of the company and the date on which it ceased to be registered.
(4) The period allowed for delivery of the return required by paragraph (3)(a) or (b) is 14 days from the date of the event.
(5) Where the company has more than one UK establishment the obligation to deliver a return under this regulation applies in respect of each of them, but a return giving the registered numbers of more than one UK establishment is regarded as a return in respect of each establishment whose number is given.
(6) No return is required under this regulation in respect of a liquidator appointed under the Insolvency Act 1986 or the Insolvency (Northern Ireland) Order 1989.