Companies Act, 1990

Duty of liquidators and receivers to include certain information in returns etc.

144.—(1) Where a receiver or liquidator of a company is obliged by the Companies Acts to make a periodic account, abstract, statement or return in relation to his activities as receiver or liquidator he shall incorporate in such account, abstract, statement or return a report as to whether, at the date of such account, abstract, statement or return any past or present director or other officer, or any member, of the company is a person—

(a) in respect of whom a declaration has been made under any provision of the Companies Acts that he should be personally liable for all or any part of the debts of a company,

(b) who is, or is deemed to be, subject to a disqualification order under Part VII .

(2) A receiver or liquidator who contravenes subsection (1) shall be guilty of an offence and liable to a fine.