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The Insolvency (Scotland) (Receivership and Winding up) Rules 2018

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Registrar of companies and Accountant in Bankruptcy: covering notices

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1.17.—(1) This rule applies where the Act or these Rules require an office-holder to deliver any of the documents mentioned in paragraph (2) to (one or both of)—

(a)the registrar of companies; or

(b)AiB.

(2) The documents are—

(a)an account (including a final account) or a summary of receipts and payments;

(b)an receiver’s report under section 67(1);

(c)a court order;

(d)a declaration of solvency;

(e)notice of the liquidator’s resignation under section 171(5);

(f)notice of the liquidator’s death under rule 3.8;

(g)notice to AiB that a liquidator has vacated office on loss of qualification to act under rule 5.31(2)(b);

(h)any report including a progress report (including a final progress report);

(i)an undertaking given under Article 36 of the EU Regulation.

(3) The office-holder must deliver with a document mentioned in paragraph (1) and (2) a notice containing the standard contents required by this Part.

(4) Such a notice may relate to more than one document where those documents relate to the same insolvency proceedings and are delivered together to the registrar of companies or delivered together to AiB.

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