{
  "url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n7",
  "json_url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n7.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/7n7",
  "kind": "article",
  "number": "7.7",
  "heading": "Progress reports in voluntary winding up: timing and delivery",
  "text": "(1) This rule applies for the purposes of sections 92A and 104A and prescribes the periods for which reports must be made.\n(2) The liquidator's progress reports in a voluntary winding up must cover the periods of—\n(a) 12 months starting on the date the liquidator is appointed; and\n(b) each subsequent period of 12 months.\n(3) The periods for which progress reports are required under paragraph (2) are unaffected by any change in the liquidator.\n(4) However where a liquidator ceases to act the succeeding liquidator must, as soon as reasonably practicable after being appointed, deliver a notice to the members (in a members' voluntary winding up) or to members and creditors (in a creditors' voluntary winding up) of any matters about which the succeeding liquidator thinks the members or creditors should be informed.\n(5) A progress report is not required for any period which ends after a notice is delivered under rule 3.11 (delivery of draft final account to members in members' voluntary winding up) or after the date to which a final account is made up under section 106 and is delivered by the liquidator to members and creditors (creditors' voluntary winding up).\n(6) The liquidator must deliver a copy of each progress report within 6 weeks after the end of the period covered by the report to—\n(a) AiB (who is a prescribed person for the purposes of sections 92A and 104A);\n(b) the members; and\n(c) in a creditors' voluntary liquidation, the creditors.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 92A was inserted by S.I. 2010/18 and prospectively amended by section 136(2) and paragraph 16 of schedule 9 of the Small Business, Enterprise and Employment Act 2015 (c.26) (“the 2015 Act”) and S.I. 2016/141, article 5."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 104A was inserted by S.I. 2010/18 and prospectively amended by section 136(3) and paragraph 27 of schedule 9 of the 2015 Act and S.I. 2016/141, article 6."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "A new section 106 is substituted by paragraph 29 of schedule 9 of the 2015 Act. See also rule 4.30."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/347/part/7/chapter/1/article/7n7",
    "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."
}