172. Time for lodging account and statement under paragraph 64 of Fifth Schedule to Act

In every winding up the accounts and statements with respect to the proceedings in and position of the liquidation of an LLP, the winding up of which is not concluded within 6 months after the appointment of a liquidator, shall be sent to the Registrar of Limited Liability Partnerships and the Official Receiver twice in every year. (2) The first such account commencing at the date when a liquidator was first appointed and brought down to the end of 6 months after the appointment of the liquidator, shall be sent within one month from the expiration of such 6 months, or within such extended period as the Court may sanction, and the subsequent accounts shall be sent at intervals of 6 months, each account being brought down to the end of the 6 months for which it is sent.

In every winding up the accounts and statements with respect to the proceedings in and position of the liquidation of an LLP, the winding up of which is not concluded within 6 months after the appointment of a liquidator, shall be sent to the Registrar of Limited Liability Partnerships and the Official Receiver twice in every year.

The first such account commencing at the date when a liquidator was first appointed and brought down to the end of 6 months after the appointment of the liquidator, shall be sent within one month from the expiration of such 6 months, or within such extended period as the Court may sanction, and the subsequent accounts shall be sent at intervals of 6 months, each account being brought down to the end of the 6 months for which it is sent.