Under section 56(1) of the Company Law Enforcement Act 2001 liquidators were required to complete and submit a report form. This form was prescribed under, S.I No 324 of 2002, Company Law Enforcement Act 2001 (Section 56) Regulations 2002.
On the 1st June 2015, Section 56 of the Company Law Enforcement Act, 2001 was repealed and replaced by Section 682 and Section 683 of the Companies Act 2014.
Accordingly, under section 682(1) of the Companies Act 2014 liquidators are now required to complete and submit a similar report form. This form was prescribed under, S.I. No. 616 of 2015, Rules of the Superior Courts (Companies Act 2014) 2015.
In this new report form, liquidators are now being asked to attach to their Report a copy of the Revenue Statement of Collections and Payments that issued to them upon their appointment as liquidator. If not attached, liquidators must state why not.
This new form must be used in respect of all reports submitted on or after 1 June 2015. The S.682 Report Form can be downloaded in Word and is also available to download in Pdf format
Decision notices issued by the ODCE.