Point in time view as at 01/12/2020.
Insolvency Act 1986, Paragraph 23 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
23E+W+SProvision imposing requirements with respect to—
(a)the preparation and keeping by the liquidator, administrator or administrative receiver of a company, or by the supervisor of a voluntary arrangement approved under Part I of this Act, of prescribed books, accounts and other records;
(b)the production of those books, accounts and records for inspection by prescribed persons;
(c)the auditing of accounts kept by the liquidator, administrator or administrative receiver of a company, or the supervisor of such a voluntary arrangement; and
(d)the issue by the administrator or administrative receiver of a company of such a certificate as is mentioned in section 22(3)(b) of the M1Value Added Tax Act 1983 (refund of tax in cases of bad debts) and the supply of copies of the certificate to creditors of the company.
Marginal Citations
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