{
  "url": "https://openlegislation.uk/insolvency-scotland-rules-1986/rule-2.17",
  "json_url": "https://openlegislation.uk/insolvency-scotland-rules-1986/rule-2.17.json",
  "legislation": "uksi/1986/1915",
  "legislation_title": "The Insolvency (Scotland) Rules 1986",
  "legislation_url": "https://openlegislation.uk/insolvency-scotland-rules-1986",
  "path": "rule/2.17",
  "kind": "rule",
  "number": "2.17",
  "heading": "Abstract of receipts and payments",
  "text": "(1) The administrator shall -Form 2.9 (Scot)\n(a) within 2 months after the end of 6 months from the date of his appointment, and of every subsequent period of 6 months, and\n(b) within 2 months after he ceases to act as administrator,\nsend to the court, and to the registrar of companies, and to each member of the creditors' committee, the requisite accounts of the receipts and payments of the company.\n(2) The court may, on the administrator's application, extend the period of 2 months mentioned in paragraph (1).\n(3) The accounts are to be in the form of an abstract showing -Form 2.9 (Scot)\n(a) receipts and payments during the relevant period of 6 months, or\n(b) where the administrator has ceased to act, receipts and payments during the period from the end of the last 6 month period to the time when he so ceased (alternatively, if there has been no previous abstract, receipts and payments in the period since his appointment as administrator).\n(4) If the administrator makes default in complying with this Rule, he is liable to a fine and, for continued contravention, to a daily default fine.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "applied 2016 asp 21 s. 14B (as inserted)",
      "affecting": "ssi/2017/210",
      "affecting_title": "The Insolvency (Regulation (EU) 2015/848) (Miscellaneous Amendments) (Scotland) Regulations 2017"
    },
    {
      "type": "applied (with modifications)",
      "affecting": "uksi/2009/806",
      "affecting_title": "The Building Society Special Administration (Scotland) Rules 2009"
    },
    {
      "type": "applied (with modifications)",
      "affecting": "ssi/2001/128",
      "affecting_title": "Limited Liability Partnerships (Scotland) Regulations 2001"
    },
    {
      "type": "specified provisions applied (with modifications)",
      "affecting": "uksi/2013/1388",
      "affecting_title": "The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1915/rule/2.17",
    "retrieved_at": "2026-10-29T16:39:01.712831+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."
}