Liquidator duties: notify appointment and set aside funds to cover company tax liabilities, or face personal liability. A liquidator or receiver must notify the appropriate authority within thirty days of appointment; the authority will, after inquiry, notify within three months an amount sufficient to cover tax liabilities. The liquidator must not dispose of assets until notified and until he sets aside the notified amount, subject to specified exceptions, and may incur personal liability for tax if he fails to comply, limited to the notified amount. Where multiple liquidators exist, liabilities are joint and several.