This rule applies where the liquidator intends to apply to the court for an order authorising a return of capital.

The application must be accompanied by a list of the persons to whom the return is to be made.

The list must include the same details of those persons as appears in the settled list of contributories, with any necessary alterations to take account of matters after settlement of the list, and the amount to be paid to each person.

Where the court makes an order authorising the return, it must deliver a sealed copy of the order to the liquidator.