{
  "url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n8",
  "json_url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n8.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/7n8",
  "kind": "article",
  "number": "7.8",
  "heading": null,
  "text": "(1) Subject to paragraph (2), the liquidator's progress report in a winding up by the court must cover the periods of—\n(a) 12 months starting on the date on which the liquidator (including an interim liquidator) is appointed; and\n(b) each subsequent period of 12 months.\n(2) Where a provisional liquidator is appointed under section 135, the liquidator's progress report must cover the periods of—\n(a) 12 months starting on the date on which the provisional liquidator is appointed; and\n(b) each subsequent period of 12 months.\n(3) The periods for which progress reports are required under paragraphs (1) and (2) are unaffected by—\n(a) recall of the appointment of a provisional liquidator (prior to a winding up order being made);\n(b) termination of the appointment of a provisional liquidator and appointment of a liquidator (including an interim liquidator) on the making of a winding up order;\n(c) any change in the provisional liquidator or liquidator.\n(4) Where a liquidator ceases to act the succeeding liquidator must as soon as reasonably practicable after being appointed, deliver a notice to the creditors of any matters about which the succeeding liquidator thinks the creditors should be informed.\n(5) A progress report is not required for any period which ends after the date to which a final account or report is made up under section 146 and is delivered by the liquidator to the creditors.\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 (or after the date on which the liquidator is appointed, whichever is the later) to—\n(a) AiB;\n(b) the members; and\n(c) the creditors.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "A new section 146 is prospectively substituted by paragraph 38 of schedule 9 of the 2015 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2018/347/part/7/chapter/1/article/7n8",
    "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."
}