PART 8RETURNS IN CASE OF WINDING UP ETC
Returns to be made by liquidator70
1
A person appointed to be the liquidator of a company to which this Part applies must deliver to the registrar a return containing the following particulars—
a
their name and address,
b
date of the appointment, and
c
a description of such of the person’s powers, if any, as are derived otherwise than from the general law or the company’s constitution.
2
The period allowed for delivery of the return required by paragraph (1) is—
a
if the liquidator was appointed before the company had a UK establishment (and continues in office at the date of the opening), one month after the company first opens a UK establishment;
b
if the liquidator is appointed when the company has a UK establishment, 14 days after the date of the appointment.
3
The liquidator of a company to which this Part applies must—
a
on the termination of the winding up of the company, deliver a return to the registrar stating the name of the company and the date on which the winding up terminated;
b
on the company ceasing to be registered in circumstances where ceasing to be registered is an event of legal significance, deliver a return to the registrar stating the name of the company and the date on which it ceased to be registered.
4
The period allowed for delivery of the return required by paragraph (3)(a) or (b) is 14 days from the date of the event.
5
Where the company has more than one UK establishment the obligation to deliver a return under this regulation applies in respect of each of them, but a return giving the registered numbers of more than one UK establishment is regarded as a return in respect of each establishment whose number is given.
6
No return is required under this regulation in respect of a liquidator appointed under the Insolvency Act 1986 or the Insolvency (Northern Ireland) Order 1989.