Companies (Winding-up) Rules

Where a liquidator has not since the date of his appointment or since the last
            audit of his accounts, as the case may be, received or paid any sum of money on account
            of the assets of the company, he shall, at the time when he is required to transmit his
            accounts to the Official Receiver, forward to the Official Receiver a statement of no
            receipts or payments certified to be correct by him.