Notice of disclaimer (sections 178 and 315)
19.2.—(1) An office-holder’s notice of disclaimer of property under section 178 (winding up) or section 315 (bankruptcy) must (as appropriate)—
(a)have the title—
(i)“Notice of disclaimer under section 178 of the Insolvency Act 1986” (in the case of a winding up), or
(ii)“Notice of disclaimer under section 315 of the Insolvency Act 1986” (in the case of a bankruptcy);
(b)identify the company or the bankrupt;
(c)identify and provide contact details for the office-holder;
(d)contain such particulars of the property disclaimed as will enable it to be easily identified;
(e)state—
(i)that the liquidator of the company disclaims all the company’s interest in the property, or
(ii)that the trustee of the bankrupt’s estate disclaims all the bankrupt’s interest in the property.
(2) The notice must be authenticated and dated by the office-holder.
(3) If the property consists of registered land—
(a)the notice must state the registered title number; and
(b)the office-holder must deliver a copy of the notice to the Chief Land Registrar as soon as reasonably practicable after authenticating the notice.
(4) The liquidator must, as soon as reasonably practicable after authenticating the notice, deliver a copy of the notice to the registrar of companies.
(5) The trustee must, as soon as reasonably practicable after authenticating the notice, file a copy of the notice—
(a)with the court; or
(b)where the bankruptcy is based on a bankruptcy application, on the bankruptcy file.
(6) If the property consists of land or buildings the nature of the interest must be stated in the notice.
(7) The date of disclaimer for the purposes of section 178(4)(a) (winding up) or section 315(3)(a) (bankruptcy) is the date on which the liquidator or trustee authenticated the notice.