The Insolvency Practitioners Regulations (Northern Ireland) 2006 No. 33

SCHEDULE 3 Records to be Maintained-Minimum Requirements

Statutory Returns

14.  As regards any returns or accounts to be made to the Department or the Registrar of Companies—

(a) as regards each interim return or abstract of receipts and payments—

(i) the date the return or abstract is due;

(ii) the date on which the return is filed; and

(b) as regards any final return or abstract of receipts and payments—

(i) the date that the return or abstract is due; and

(ii) the date on which the return is filed.