# Insolvency Act 1986, Paragraph 23


Provision imposing requirements with respect to—
(a) the preparation and keeping by the liquidator, administrator or administrative receiver of a company, or by the supervisor of a voluntary arrangement approved under Part I of this Act, of prescribed books, accounts and other records;
(b) the production of those books, accounts and records for inspection by prescribed persons;
(c) the auditing of accounts kept by the liquidator, administrator or administrative receiver of a company, or the supervisor of such a voluntary arrangement; and
(d) the issue by the administrator or administrative receiver of a company of such a certificate as is mentioned in section 22(3)(b) of the Value Added Tax Act 1983 (refund of tax in cases of bad debts) and the supply of copies of the certificate to creditors of the company.

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Source: https://www.legislation.gov.uk/ukpga/1986/45/schedule/8/paragraph/23 (the official version)
Page: https://openlegislation.uk/insolvency-act-1986/schedule-8/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.