{
  "url": "https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-7.96",
  "json_url": "https://openlegislation.uk/insolvency-england-and-wales-rules-2016/rule-7.96.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/7.96",
  "kind": "rule",
  "number": "7.96",
  "heading": "Accounting",
  "text": "(1) The special manager must produce accounts, containing details of the special manager's receipts and payments, for the approval of the liquidator.\n(2) The accounts must be for—\n(a) each three month period for the duration of the special manager's appointment; or\n(b) any shorter period ending with the termination of the special manager's appointment.\n(3) When the accounts have been approved, the special manager's receipts and payments must be added to those 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/2016/1024/rule/7.96",
    "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."
}