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The Insolvency Regulations (Northern Ireland) 1996

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Financial records

44.—(1) The trustee shall prepare and keep—

(a)separate financial records in respect of each deed of arrangement; and

(b)such other financial records as are required to explain the receipts and payments entered in the records described in sub-paragraph (a) or regulation 45 including an explanation of the source of any receipts and the destination of any payments;

and shall, subject to regulation 45 as to trading accounts, from day to day enter in those records all the receipts and payments made by him.

(2) The trustee shall submit the financial records to be kept under paragraph (1) to any creditor when required.

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