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The Insolvency Regulations (Northern Ireland) 1996

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Official receiver’s remuneration while acting as liquidator or trustee calculated as a percentage of the value of assets realised or distributed

34.  Subject to regulations 35, 36 and 37, when he is the liquidator of a company or trustee, the official receiver’s remuneration for his services as such shall be calculated on the scales in Table 1 of Schedule 1, as a percentage of the money received by him from the realisation of the assets of the company or the bankrupt, as the case may be, (including any Value Added Tax received on the realisation but after deducting any sums paid to secured creditors in respect of their securities and any sums spent out of money received in carrying on the business of the company or the bankrupt, as the case may be) and a percentage of the value of assets distributed to the creditors of the company or the bankrupt, as the case may be, (including payments made in respect of preferential debts) and, in the case of a company, to contributories.

[E.R. 33]

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