RECORDS TO BE MAINTAINED BY LIQUIDATORS AND THE PROVISION OF INFORMATION

13 Retention and delivery of records
1 All records kept by the liquidator under regulations 10 and 12(2) and any such records received by him from a predecessor in that office shall be retained by him for a period of 6 years following—
(a) his vacation of office, or
(b) in the case of the official receiver, his release as liquidator under section 174,
unless he delivers them to another liquidator who succeeds him in office.
2 Where the liquidator is succeeded in office by another liquidator, the records referred to in paragraph (1) above shall be delivered to that successor forthwith, unless, in the case of a winding up by the court, the winding up is for practical purposes complete and the successor is the official receiver, in which case the records are only to be delivered to the official receiver if the latter so requests.