(1) A person appointed to be the liquidator of a company to which this Part applies must deliver to the registrar a return containing the following particulars -

(a) their name and address,

(b) date of the appointment, and

(c) a description of such of the person’s powers, if any, as are derived otherwise than from the general law or the company’s constitution.

(2) The period allowed for delivery of the return required by paragraph (1) is -

(a) if the liquidator was appointed before the company had a UK establishment (and continues in office at the date of the opening), one month after the company first opens a UK establishment;

(b) if the liquidator is appointed when the company has a UK establishment, 14 days after the date of the appointment.

(3) The liquidator of a company to which this Part applies must -

(a) on the termination of the winding up of the company, deliver a return to the registrar stating the name of the company and the date on which the winding up terminated;