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The Insolvency (England and Wales) Rules 2016
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Applications under section 176A(5) to disapply section 176A
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12.14.—(1) An application under section 176A(5) must be accompanied by a witness statement of the liquidator, administrator or receiver.
(2) The witness statement must state—
(a)the type of insolvency proceedings in which the application arises;
(b)a summary of the financial position of the company;
(c)the information substantiating the applicant’s view that the cost of making a distribution to unsecured creditors would be disproportionate to the benefits; and
(d)whether any other office-holder is acting in relation to the company and, if so, that office-holder’s address.
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