{
  "url": "https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-18.10",
  "json_url": "https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-18.10.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/18.10",
  "kind": "rule",
  "number": "18.10",
  "heading": "Administration, creditors' voluntary liquidation and compulsory winding up: reporting distribution of property to creditors under rule 14.13",
  "text": "(1) This rule applies where in an administration, creditors' voluntary liquidation or compulsory winding up there has been a distribution of property to creditors under rule 14.13.\n(2) In any account or summary of receipts and payments which is required to be included in an account or report prepared under a rule listed in paragraph (3) the office-holder must—\n(a) state the estimated value of the property divided among the creditors of the company during the period to which the account or summary relates; and\n(b) provide details of the basis of the valuation as a note to the account or summary of receipts and payments.\n(3) Paragraph (2) applies to the following—\n(a) rule 3.63 (administrator's intention to resign);\n(b) rule 6.25 (liquidator's resignation and replacement);\n(c) rule 7.61 (liquidator's resignation);\n(d) rule 18.3 (contents of progress report); and\n(e) rule 18.14 (contents of final account (winding up) and final report (bankruptcy)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Rule 18.10 applied (with modifications) (19.3.2024) by The Water Industry (Special Administration) (England and Wales) Rules 2024 (S.I. 2024/229), rules 1, 5, 144, Sch. (with rule 2(2))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/1024/rule/18.10",
    "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."
}