# The Insolvency (England and Wales) Rules 2016, Rule 6.7: Expenses of statement of affairs and decisions sought from creditors


(1) Any reasonable and necessary expenses of preparing the statement of affairs under section 99 may be paid out of the company's assets, either before or after the commencement of the winding up, as an expense of the winding up.
(2) Any reasonable and necessary expenses of the decision procedure or deemed consent procedure to seek a decision from the creditors on the nomination of a liquidator under rule 6.14 may be paid out of the company's assets, either before or after the commencement of the winding up, as an expense of the winding up.
(3) Where payment under paragraph (1) or (2) is made before the commencement of the winding up, the directors must deliver to the creditors with the statement of affairs a statement of the amount of the payment and the identity of the person to whom it was made.
(4) The liquidator appointed under section 100 may make such a payment, but if there is a liquidation committee, the liquidator must deliver to the committee at least five business days' notice of the intention to make it.
(5) However such a payment may not be made to the liquidator, or to any associate of the liquidator, otherwise than with the approval of the liquidation committee, the creditors, or the court.
(6) This is without prejudice to the court's powers under rule 7.109 (voluntary winding up superseded by winding up by the court).

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Source: https://www.legislation.gov.uk/uksi/2016/1024/rule/6.7 (the official version)
Page: https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-6.7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.