{
  "url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n4",
  "json_url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n4.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/7n4",
  "kind": "article",
  "number": "7.4",
  "heading": "Progress reports: content",
  "text": "(1) The liquidator's progress report in a winding up must contain—\n(a) identification details for the insolvency proceedings;\n(b) identification and contact details for the liquidator;\n(c) the date of appointment of the liquidator and any changes in the liquidator in accordance with paragraph (3);\n(d) details of progress during the period of the report, including a summary account of receipts and payments during the period of the report;\n(e) the information required—\n(i) in the case of a members' voluntary winding up, by rule 7.5;\n(ii) in the case of a creditors' voluntary winding up or a winding up by the court, by rule 7.6;\n(f) details of what assets remain to be realised;\n(g) where a distribution is to be made in accordance with Chapters 4 to 6 in respect of an accounting period, the scheme of division; and\n(h) any other information of relevance to the creditors.\n(2) The receipts and payments account in a final progress report must state the amount paid to unsecured creditors by virtue of the application of section 176A.\n(3) A change in the liquidator is only required to be shown in the next report after the change.\n(4) Where an administration has converted to a voluntary winding up, the first progress report by the liquidator must include a note of any information received from the former administrator under rule 3.60(5) of the CVA and Administration Rules (moving from administration to creditors' voluntary winding up - matters occurring after the administrator's final progress report).",
  "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/7n4",
    "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."
}