{
  "url": "https://openlegislation.uk/insolvency-scotland-rules-1986/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/insolvency-scotland-rules-1986/schedule-1/paragraph-5.json",
  "legislation": "uksi/1986/1915",
  "legislation_title": "The Insolvency (Scotland) Rules 1986",
  "legislation_url": "https://openlegislation.uk/insolvency-scotland-rules-1986",
  "path": "schedule/1/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Rule 4.9",
  "text": "For this Rule, there shall be substituted -\n“Expenses of statement of affairs\n4.9 (1) Payment may be made as an expense of the liquidation, either before or after the commencement of the winding up, of any reasonable and necessary expenses of preparing the statement of affairs under section 99.\n(2) Where such a payment is made before the commencement of the winding up, the director presiding at the creditors' meeting held under section 98 shall inform the meeting of the amount of the payment and the identity of the person to whom it was made.\n(3) The liquidator appointed under section 100 may make such a payment (subject to the next paragraph); but if there is a liquidation committee, he must give the committee at least 7 days' notice of his intention to make it.\n(4) Such a payment shall not be made by the liquidator to himself, or to any associate of his, otherwise than with the approval of the liquidation committee, the creditors, or the court.\n(5) This Rule is without prejudice to the powers of the court under Rule 4.67(2) (voluntary winding up succeeded by winding up by the court).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "revoked in part",
      "affecting": "ssi/2018/347",
      "affecting_title": "The Insolvency (Scotland) (Receivership and Winding up) Rules 2018"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/1999/1820",
      "affecting_title": "The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999"
    },
    {
      "type": "amended",
      "affecting": "uksi/1987/1921",
      "affecting_title": "The Insolvency (Scotland) Amendment Rules 1987"
    },
    {
      "type": "am",
      "affecting": "uksi/2003/2108",
      "affecting_title": "The Enterprise Act 2002 (Consequential Amendments) (Prescribed Part) (Scotland) Order 2003"
    },
    {
      "type": "am",
      "affecting": "uksi/2003/2108",
      "affecting_title": "The Enterprise Act 2002 (Consequential Amendments) (Prescribed Part) (Scotland) Order 2003"
    },
    {
      "type": "savings for effects of S.S.I. 2018/347, Sch. 1",
      "affecting": "uksi/2019/1058",
      "affecting_title": "The Small Business, Enterprise and Employment Act 2015 (Consequential Amendments, Savings and Transitional Provisions) Regulations 2019"
    },
    {
      "type": "substituted",
      "affecting": "ssi/2014/114",
      "affecting_title": "The Insolvency (Scotland) Amendment Rules 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ssi/2014/114",
      "affecting_title": "The Insolvency (Scotland) Amendment Rules 2014"
    },
    {
      "type": "inserted",
      "affecting": "ssi/2014/114",
      "affecting_title": "The Insolvency (Scotland) Amendment Rules 2014"
    },
    {
      "type": "words inserted",
      "affecting": "ssi/2014/114",
      "affecting_title": "The Insolvency (Scotland) Amendment Rules 2014"
    },
    {
      "type": "inserted",
      "affecting": "ssi/2014/114",
      "affecting_title": "The Insolvency (Scotland) Amendment Rules 2014"
    },
    {
      "type": "inserted",
      "affecting": "ssi/2014/114",
      "affecting_title": "The Insolvency (Scotland) Amendment Rules 2014"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1915/schedule/1/paragraph/5",
    "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."
}