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8.37.—(1) The making of an order under section 261(2) does not of itself release the trustee from any duty or obligation imposed by or under the Act or these Rules to account for all of the trustee’s transactions in connection with the former bankrupt’s estate.
(2) As soon as reasonably practicable after the making of an order, the trustee must—
(a)deliver a copy of the final account of the trustee to the Secretary of State; and
(b)file a copy of that account with the court.
(3) The final account must include a summary of the trustee’s receipts and payments.
(4) The trustee is released from such time as the court may determine, having regard to whether paragraph (2) of this rule has been complied with.
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