Companies Act 2014
Duty of liquidators to include certain information in returns, etc.
650. (1) In this section “periodic return” includes a periodic account, a periodic abstract and a periodic statement.
(2) Where a liquidator of a company is obliged by or under this Act to make a periodic return in relation to his or her activities as liquidator, he or she shall incorporate in such return a report as to whether, at the date of such 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 this Act that he or she should be personally liable for all or any part of the debts of a company, or
(3) A liquidator who contravenes subsection (2) shall be guilty of a category 3 offence.