Cash Book
41.—(1)  The liquidator must keep a book (whether in physical or electronic form) to be called the Cash Book, in which the liquidator must enter from day to day the receipts and payments made by the liquidator.
(2)  The liquidator, other than the Official Receiver, must submit the Record Book and Cash Book, together with any other books, documents, papers and accounts, to the committee of inspection (if any) when required, and in any case at least once every 6 months.
(3)  Paragraph (1) applies to a provisional liquidator who is appointed by the Court under section 138 of the Act.