{
  "url": "https://openlegislation.uk/insolvency-northern-ireland-order-1989/schedule-5/paragraph-23",
  "json_url": "https://openlegislation.uk/insolvency-northern-ireland-order-1989/schedule-5/paragraph-23.json",
  "legislation": "nisi/1989/2405",
  "legislation_title": "The Insolvency (Northern Ireland) Order 1989",
  "legislation_url": "https://openlegislation.uk/insolvency-northern-ireland-order-1989",
  "path": "schedule/5/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "Provision imposing requirements with respect to—\n(a) the preparation and keeping by the liquidator, administrator or administrative receiver of a company, or by the supervisor of a voluntary arrangement approved under Part II, of prescribed books, accounts and other records;\n(b) the production in the manner and at the location prescribed of those books, accounts and records for inspection by prescribed persons;\n(c) the auditing of accounts kept by the liquidator, administrator or administrative receiver of a company, or the supervisor of such a voluntary arrangement; and\n(d) the issue by the administrator or administrative receiver of a company of such a certificate as is mentioned in section 22(3)(b) of the Value Added Tax Act 1983 (refund of tax in cases of bad debts) and the supply of copies of the certificate to creditors of the company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1983 c. 55"
    }
  ],
  "outstanding_effects": [
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      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
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    {
      "type": "inserted",
      "affecting": "nia/2026/6",
      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
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    {
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      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
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      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
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      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
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      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
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    {
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      "affecting": "nia/2026/6",
      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
    },
    {
      "type": "inserted",
      "affecting": "nia/2026/6",
      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
    },
    {
      "type": "words substituted",
      "affecting": "nia/2026/6",
      "affecting_title": "Insolvency (Amendment) Act (Northern Ireland) 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1989/2405/schedule/5/paragraph/23",
    "retrieved_at": "2026-10-29T04:47:04.938020+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."
}