{
  "url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n2",
  "json_url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n2.json",
  "legislation": "ssi/2018/347",
  "legislation_title": "The Insolvency (Scotland) (Receivership and Winding up) Rules 2018",
  "legislation_url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018",
  "path": "part/7/chapter/1/article/7n2",
  "kind": "article",
  "number": "7.2",
  "heading": "Reports by interim liquidator in a winding up by the court",
  "text": "(1) The interim liquidator must in accordance with this rule deliver a report on the winding up and the state of the company's affairs to the creditors and contributories at least once after the making of the winding-up order.\n(2) The report must be delivered—\n(a) before the interim liquidator delivers a notice inviting proposals for a liquidator under rule 5.22 (choosing a person to be liquidator); or\n(b) with that notice.\n(3) The report must contain—\n(a) identification details for the proceedings;\n(b) contact details for the interim liquidator;\n(c) a summary of the circumstances leading to the appointment of the interim liquidator;\n(d) if a statement of the company's affairs has been submitted—\n(i) a copy or summary of it, except so far as an order under rule 5.16 (limited disclosure) limits disclosure of it;\n(ii) details of who provided the statement of affairs; and\n(iii) any comments which the interim liquidator may have upon the statement of affairs;\n(e) if an order under rule 5.16 has been made—\n(i) a statement of that fact; and\n(ii) the date of the order;\n(f) if no statement of affairs has been submitted—\n(i) an explanation as to why there is no statement of affairs;\n(ii) a summary of the assets and liabilities of the company as known to the interim liquidator at the date of the report;\n(g) a full list of the company's creditors in accordance with paragraph (2) to (4) of rule 5.13 if either—\n(i) no statement of affairs has been submitted, or\n(ii) a statement of affairs has been submitted but it does not include such a list, or the interim liquidator believes the list included is less than full;\n(h) any estimates and statements required by rule 7.3; and\n(i) any other information of relevance to the creditors or contributories.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/347/part/7/chapter/1/article/7n2",
    "retrieved_at": "2026-10-28T21:10:16.461516+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."
}