Paragraph 6 Insertion of Regulation 28A
After Regulation 28 there shall be inserted the following regulation:—
“Retention and delivery of records
28A(1)All records kept by a liquidator under Regulations 26 and 27 and any such records received by him from a predecessor in such office shall be retained by him for a period of 6 years following his vacation of that office, unless he delivers them to another liquidator who succeeds him in office.
(2)Where a liquidator is succeeded in office by another liquidator the records referred to in paragraph (1) above shall be delivered to that successor forthwith following his appointment.”.