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.