Singapore legislation
Regulation 44
of Variable Capital Companies (Court-Ordered Winding Up) Regulations 2026
Regulation 44
Liquidator’s account and statement under section 192 of IRDA
Subregulation 1
For the purposes of section 192(1) of the IRDA, the account of the liquidator’s receipts and payments and statement of the position in the winding up must be in accordance with Form VCC(CWU)‑10.
Subregulation 2
For the purposes of section 192(2) of the IRDA, the notice of the lodgment of the account and statement mentioned in paragraph (1) must be in accordance with Form VCC(CWU)‑11.
Subregulation 3
To avoid doubt, the forms mentioned in this regulation must be used even if a liquidator has not during any period for which an account has to be lodged with the Official Receiver, received or paid any money on account of the VCC or sub‑fund.