| Commentary

130 Receipts and payments account

| Commentary

130 Receipts and payments account

A receipts and payments account must be a summary account showing receipts and payments during the period of the report and, where the administrator has ceased to act, the receipts and payments account shall include a statement as to the amount paid to unsecured creditors by virtue of the application of the Insolvency Act 1986 Section 176A (prescribed part)1.

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