The Insolvency Practitioners Regulations (Northern Ireland) 2006

Distributions to creditors etc.

13.  As regards distributions—

(a) in relation to each payment to preferential or preferred creditors—

(i) the name of the person to whom the payment was made;

(ii) the date of the payment;

(iii) the amount of the payment;

(b) in relation to each payment to unsecured creditors—

(i) the name of the person to whom the payment was made;

(ii) the date of the payment;

(iii) the amount of the payment; and

(c) in relation to each return of capital—

(i) the name of the person to whom the return of capital was made;

(ii) the date of the payment; and

(iii) the amount of capital returned or the value of any assets returned.