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The Insolvency (Amendment) Regulations 1988

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Amendment of regulation 30

9.  For paragraphs (2) and (3) of regulation 30 there shall be substituted the following:—

“(2) The account shall—

(a)incorporate all the particulars described in Form 1; and

(b)where the Secretary of State gives notice in writing to the liquidator that it is to be in Form 1, be in that Form; and

in all cases shall be certified by the liquidator.

(3) Where any account sent to the Secretary of State under paragraph (1) above (“the first-mentioned account”) is not in Form 1, the Secretary of State may give notice in writing to the liquidator requiring him to send to the Secretary of State an account in Form 1 in respect of the same period as the first-mentioned account.

(4) Within 14 days of receiving notice under paragraph (3) above the liquidator shall send to the Secretary of State an account in Form 1 in respect of the same period as the first-mentioned account and that account in Form 1 shall be certified by the liquidator.

(5) Any account sent to the Secretary of State under paragraph (1) or (4) above shall, if he so requires, be audited, but whether or not the Secretary of State requires the account to be audited, the liquidator shall send to the Secretary of State on demand any vouchers, any bank statements and any information relating to the account.”.

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