{
  "url": "https://openlegislation.uk/insolvency-amendment-regulations-1988/schedule/paragraph-10",
  "json_url": "https://openlegislation.uk/insolvency-amendment-regulations-1988/schedule/paragraph-10.json",
  "legislation": "uksi/1988/1739",
  "legislation_title": "The Insolvency (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/insolvency-amendment-regulations-1988",
  "path": "schedule/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": "Insertion of regulation 30A",
  "text": "After regulation 30 there shall be inserted the following regulation:—\n“Production and inspection of records\n30A (1) The liquidator shall produce on demand to the Secretary of State, and allow him to inspect, any accounts, books and other records kept by the liquidator, and this duty to produce and inspect shall extend—\n(a) to production and inspection at the premises of the liquidator; and\n(b) to production and inspection of any financial records of the kind described in regulation 27(1)(b) above prepared by the responsible insolvency practitioner before 7th November 1988 and kept by him;\nand any such demand may—\n(i) require the liquidator to produce any such accounts, books or other records to the Secretary of State, and allow him to inspect them—\n(A) at the same time as any account is sent to the Secretary of State under regulation 30(1) or (4) above; or\n(B) at any time after such an account is sent to the Secretary of State;\nwhether or not the Secretary of State requires the account to be audited; or\n(ii) where it is made for the purpose of ascertaining whether the provisions of these Regulations relating to the handling of moneys received by the liquidator in the course of carrying out his functions have been or are likely to be complied with, be made at any time, whether or not an account has been sent or should have been sent to the Secretary of State under regulation 30(1) or (4) above and whether or not the Secretary of State has required any account to be audited.\n(2) The liquidator shall allow the Secretary of State on demand to remove, and take copies of, any accounts, books and other records kept by the liquidator, whether or not they are kept at the premises of the liquidator.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1739/schedule/paragraph/10",
    "retrieved_at": "2026-10-29T15:56:55.223845+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}