# The Insolvency (England and Wales) Rules 2016, Rule 5.5: Cost of liquidator's security (section 390(3))


The cost of the liquidator's security required by section 390(3) for the proper performance of the liquidator's functions is an expense of the winding up.

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Source: https://www.legislation.gov.uk/uksi/2016/1024/rule/5.5 (the official version)
Page: https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-5.5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.