Liquidator’s account and statement under section 192 of Act
7.—(1)  For the purposes of section 192(1) of the Act, the account of the liquidator’s receipts and payments and statement of the position in the winding up must be in accordance with Form VWU‑7.
(2)  For the purposes of section 192(2) of the Act, the notice of the lodgment of the account and statement mentioned in paragraph (1) must be in accordance with Form VWU‑8.
(3)  To avoid doubt, the forms mentioned in this regulation must be used even if the 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 company.