# The Insolvency (Scotland) (Receivership and Winding up) Rules 2018, Article 7.8


(1) Subject to paragraph (2), the liquidator's progress report in a winding up by the court must cover the periods of—
(a) 12 months starting on the date on which the liquidator (including an interim liquidator) is appointed; and
(b) each subsequent period of 12 months.
(2) Where a provisional liquidator is appointed under section 135, the liquidator's progress report must cover the periods of—
(a) 12 months starting on the date on which the provisional liquidator is appointed; and
(b) each subsequent period of 12 months.
(3) The periods for which progress reports are required under paragraphs (1) and (2) are unaffected by—
(a) recall of the appointment of a provisional liquidator (prior to a winding up order being made);
(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;
(c) any change in the provisional liquidator or liquidator.
(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.
(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.
(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—
(a) AiB;
(b) the members; and
(c) the creditors.

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Source: https://www.legislation.gov.uk/ssi/2018/347/part/7/chapter/1/article/7n8 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-7/chapter-1/article-7n8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.