{
  "url": "https://openlegislation.uk/insolvency-rules-1986/rule-3.36",
  "json_url": "https://openlegislation.uk/insolvency-rules-1986/rule-3.36.json",
  "legislation": "uksi/1986/1925",
  "legislation_title": "The Insolvency Rules 1986",
  "legislation_url": "https://openlegislation.uk/insolvency-rules-1986",
  "path": "rule/3.36",
  "kind": "rule",
  "number": "3.36",
  "heading": "Issue of certificate of insolvency",
  "text": "(1) In accordance with this Rule, it is the duty of the administrative receiver to issue a certificate in the terms of paragraph (b) of section 22(3) of the Value Added Tax Act 1983 (which specifies the circumstances in which a company is deemed insolvent for the purposes of that section) forthwith upon his forming the opinion described in that paragraph.\n(2) There shall in the certificate be specified—\n(a) the name of the company and its registered number;\n(b) the name of the administrative receiver and the date of his appointment; and\n(c) the date on which the certificate is issued.\n(3) The certificate shall be intituled “CERTIFICATE OF INSOLVENCY FOR THE PURPOSES OF SECTION 22(3)(b) OF THE VALUE ADDED TAX ACT 1983”.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Rule 3.36 in force at 29.12.1986, see rule 0.1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "As amended by section 32 of the Finance Act 1985 (c.54)."
    }
  ],
  "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/3.36",
    "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."
}