{
  "url": "https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-14.28",
  "json_url": "https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-14.28.json",
  "legislation": "uksi/2016/1024",
  "legislation_title": "The Insolvency (England and Wales) Rules 2016",
  "legislation_url": "https://openlegislation.uk/insolvency-england-and-wales-rules-2016",
  "path": "rule/14.28",
  "kind": "rule",
  "number": "14.28",
  "heading": "Gazette notice of intended first dividend or distribution",
  "text": "(1) Subject to paragraphs (2) and (4) where the office-holder intends to declare a first dividend or distribution the office-holder must gazette a notice containing—\n(a) a statement that the office-holder intends to declare a first dividend or distribution;\n(b) the date by which and place to which proofs must be delivered; and\n(c) in the case of a members' voluntary winding up, where the dividend or distribution is to be a sole or final distribution, a statement that the distribution may be made without regard to the claim of any person in respect of a debt not proved.\n(2) Where the intended dividend is only to preferential creditors or creditors in respect of a debt which is a moratorium debt or priority pre-moratorium debt within the meaning given by section 174A the office-holder need only gazette a notice if the office-holder thinks fit.\n(3) The office-holder may in addition advertise such a notice in such other manner (if any) as the office-holder thinks fit.\n(4) Paragraph (1) does not apply where the office-holder has previously, by a notice which has been gazetted, invited creditors to prove their debts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in rule 14.28(2) inserted (1.10.2021) by The Insolvency (England and Wales) (No.2) (Amendment) Rules 2021 (S.I. 2021/1028), rules 1, 61 (with rules 4, 5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Rules 14.28-14.35 applied (with modifications) (19.3.2024) by The Water Industry (Special Administration) (England and Wales) Rules 2024 (S.I. 2024/229), rules 1, 5, 104-108, Sch. (with rule 2(2))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1024/rule/14.28",
    "retrieved_at": "2026-10-28T23:19:01.539785+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."
}