THE FIRST GROUP OF PARTS

PART 3ADMINISTRATIVE RECEIVERSHIP

CHAPTER 6VAT BAD DEBT RELIEF

Preservation of certificate with company's recordsI13.38

1

The certificate shall be retained with the company's accounting records, and section 222 of the Companies Act (where and for how long records are to be kept) shall apply to the certificate as it applies to those records.

2

It is the duty of the administrative receiver, on vacating office, to bring this Rule to the attention of the directors or (as the case may be) any successor of his as receiver.