Tom Hayes (Tipperary South, Fine Gael)
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Question 324: To ask the Minister for Enterprise, Trade and Employment if all the rules have been adhered to in relation to payment in a receivership issue (details supplied); and if the liquidator has issued his report to the Director of Corporate Enforcement as referred to in the reply to Parliamentary Question No. 412 of 28 April 2006. [24742/06]

Micheál Martin (Cork South Central, Fianna Fail)
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My previous responses on 25 April and 21 February 2006 to queries raised by the Deputy (Ref. No. 14490/06 and 6931/06 respectively) addressed the liquidation process and the need for the owner of the travel voucher to make the liquidator aware of the company's liability under the voucher. The receipt, analysis and determination of any report submitted by a liquidator under section 56 of the Company Law Enforcement Act 2001 is a matter for the Director of Corporate Enforcement.