{
  "url": "https://openlegislation.uk/insolvency-rules-1986/rule-3.32",
  "json_url": "https://openlegislation.uk/insolvency-rules-1986/rule-3.32.json",
  "legislation": "uksi/1986/1925",
  "legislation_title": "The Insolvency Rules 1986",
  "legislation_url": "https://openlegislation.uk/insolvency-rules-1986",
  "path": "rule/3.32",
  "kind": "rule",
  "number": "3.32",
  "heading": "Abstract of receipts and payments",
  "text": "(1) The administrative receiver shall—\n(a) within 2 months after the end of 12 months from the date of his appointment, and of every subsequent period of 12 months, and\n(b) within 2 months after he ceases to act as administrative receiver,\n[FORM 3.6] send to the registrar of companies, to the company and to the person by whom he was appointed, and to each member of the creditors' committee (if there is one), the requisite accounts of his receipts and payments as receiver.\n(2) The court may, on the receiver's application, extend the period of 2 months referred to in paragraph (1).\n(3) The accounts are to be in the form of an abstract showing—\n(a) receipts and payments during the relevant period of 12 months, or\n(b) where the receiver has ceased to act, receipts and payments during the period from the end of the last 12-month period to the time when he so ceased (alternatively, if there has been no previous abstract, receipts and payments in the period since his appointment as administrative receiver).\n(4) This Rule is without prejudice to the receiver's duty to render proper accounts required otherwise than as above.\n(5) If the administrative receiver makes default in complying with this Rule, he is liable to a fine and, for continued contravention, to a daily default fine.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Rule 3.32 in force at 29.12.1986, see rule 0.1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted for rule 4.54(5)",
      "affecting": "uksi/2010/686",
      "affecting_title": "The Insolvency (Amendment) Rules 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1925/rule/3.32",
    "retrieved_at": "2026-10-29T16:38:55.219722+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."
}