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22. A statement of pre-smart meter communication licensee administration costs under Rule 21(2)(k) must include—
(a)details of any agreement under which the fees were charged and expenses incurred, including the parties to the agreement and the date on which the agreement was made;
(b)details of the work done for which the fees were charged and expenses incurred;
(c)an explanation of why the work was done before the SMCL entered SMCL administration and how it had been intended to further the achievement of the objective of the SMCL administration;
(d)a statement of the amount of the pre-smart meter communication licensee administration costs, setting out separately—
(i)the fees charged by the SMCL administrator;
(ii)the expenses incurred by the SMCL administrator;
(iii)the fees charged (to the SMCL administrator’s knowledge) by any other person qualified to act as an insolvency practitioner (and, if more than one, by each separately); and
(iv)the expenses incurred (to the SMCL administrator’s knowledge) by any other person qualified to act as an insolvency practitioner (and, if more than one, by each separately);
(e)a statement of the amounts of pre-smart meter communication licensee administration costs which have already been paid, set out separately as under sub-paragraph (d);
(f)the identity of the person who made the payment or, if more than one person made the payment, the identity of each such person and of the amounts paid by each such person, set out separately as under sub-paragraph (d);
(g)a statement of the amounts of unpaid pre-smart meter communication licensee administration costs, set out separately as under paragraph (d); and
(h)a statement that the payment of unpaid pre-smart meter communication licensee administration costs as an expense of the SMCL administration is subject to approval under Rule 47.
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