3.37.—(1) Notice of the issue of the certificate shall be given by the administrative receiver within 3 months of his appointment or within 2 months of issuing the certificate, whichever is the later, to all of the company's unsecured creditors of whose address he is then aware and who have, to his knowledge, made supplies to the company, with a charge to value added tax, at any time before his appointment.
(2) Thereafter, he shall give the notice to any such creditor of whose address and supplies to the company he becomes aware.
(3) He is not under obligation to provide any creditor with a copy of the certificate.