{
  "url": "https://openlegislation.uk/insolvency-scotland-rules-1986/rule-3.9",
  "json_url": "https://openlegislation.uk/insolvency-scotland-rules-1986/rule-3.9.json",
  "legislation": "uksi/1986/1915",
  "legislation_title": "The Insolvency (Scotland) Rules 1986",
  "legislation_url": "https://openlegislation.uk/insolvency-scotland-rules-1986",
  "path": "rule/3.9",
  "kind": "rule",
  "number": "3.9",
  "heading": "Abstract of receipts and payments",
  "text": "(1) The receiver shall -\n(a) within 2 months after the end of 12 months from the date of his appointment, and of every subsequent period of 12 months, and\n(b) within 2 months after he ceases to act as receiver,\nsend the requisite accounts of his receipts and payments as receiver to -Form 3.2 (Scot)\n(i) the registrar of companies,\n(ii) the holder of the floating charge by virtue of which he was appointed,\n(iii) the members of the creditors' committee (if any),\n(iv) the company or, if it is in liquidation, the liquidator.\n(2) The court may, on the receiver's application, extend the period of 2 months referred to in paragraph (1).\n(3) The accounts are to be in the form of an abstract showing -Form 3.2 (Scot)\n(a) receipts and payments during the relevant period of 12 months, or\n(b) where the receiver has ceased to act, receipts and payments during the period from the end of the last 12-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 receiver).\n(4) This Rule is without prejudice to the receiver's duty to render proper accounts required otherwise than as above.\n(5) If the receiver 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": "substituted",
      "affecting": "uksi/1999/1820",
      "affecting_title": "The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999"
    },
    {
      "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/3.9",
    "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."
}