(1) This regulation applies where, on or after 5th May 2004 -

(a) a liquidator is appointed in accordance with section 100 of the 1986 Act, Article 86 of the 1989 Order (creditors’ voluntary winding up: appointment of liquidator) or paragraph 83 of Schedule B1 to the 1986 Act or paragraph 84 of Schedule B1 to the 1989 Order (moving from administration to creditors’ voluntary liquidation);

(b) a winding-up order is made by the court;

(c) a provisional liquidator is appointed; or

(d) an administrator is appointed under paragraph 13 of Schedule B1 to the 1986 Act or paragraph 14 of Schedule B1 to the 1989 Order.

(2) The liquidator, provisional liquidator or administrator (as the case may be) must send a report to every known creditor once in every 12 months beginning with the date when his appointment has effect.