The Insolvency Amendment (EU 2015/848) Regulations 2017

[Note: “local creditor” is defined in Article 2(11) of the EU Regulation.] (2.135) (1) This Rule applies where an office-holder in main proceedings proposes to give an undertaking under Article 36 of the EU Regulation in respect of assets located in another member State. (2) The following requirements apply in respect of the proposed undertaking. (3) In addition to the requirements as to form and content set out in Article 36 the undertaking shall contain— (a) the heading “Proposed Undertaking under Article 36 of the EU Insolvency Regulation (2015/848)”; (b) identification details for the main proceedings; (c) identification and contact details for the office-holder; and (d) a description of the effect of the undertaking if approved. (4) The proposed undertaking shall be delivered to all the local creditors in the member State concerned of whose address the office-holder is aware. (5) Where the undertaking is rejected the office-holder shall inform all the creditors of the company of the rejection of the undertaking as soon as reasonably practicable. (6) Where the undertaking is approved the office-holder shall as soon as reasonably practicable— (a) send a copy of the undertaking to all the creditors with a notice informing them of the approval of the undertaking and of its effect (so far as they have not already been given this information under paragraph (3)(d); (b) in the case of a bankruptcy file the undertaking on the court file or the bankruptcy file as the case may be; (c) where the insolvency proceedings relate to a registered company deliver a copy of the undertaking to the registrar of companies. (7) The office-holder may advertise details of the undertaking in the other member State in such manner as the office-holder thinks fit. (2.136) (1) This Rule applies where a member State liquidator proposes an undertaking under Article 36 and the secondary proceedings which the undertaking is intended to avoid would be insolvency proceedings to which these Rules apply. (2) In an administration, a creditors’ voluntary winding-up, a winding-up by the court, or a bankruptcy, where a decision is being sought by a meeting the convener shall advertise in the Belfast Gazette a notice of the procedure stating– (a) that a meeting of creditors or contributories is to take place; (b) the venue for the meeting; (c) the purpose of the meeting; and (d) the time and date by which, and place at which, those attending shall deliver proxies and proofs (if not already delivered) in order to be entitled to vote. (3) The notice shall also state if the procedure results from a request of one or more creditors, the fact that it was so summoned and the section of the order under which it was summoned. (4) The notice shall be advertised in the Belfast Gazette before or as soon as reasonably practicable after notice of the meeting is delivered in accordance with these Rules. (5) Information to be advertised in the Belfast Gazette under this Rule may also be advertised in such other manner as the convener thinks fit. (6) Rules 1.19, 1.20, 1.52 and 1.53 apply as if the decision to approve the undertaking were a decision to approve a CVA. (7) Where the main proceedings relate to a registered company the member State liquidator shall deliver a copy of the approved undertaking to the registrar of companies. (8) Where the main proceedings relate to an individual the member State liquidator shall advertise a notice of the undertaking in the Belfast gazette containing— (a) the fact that the undertaking was approved; (b) the date the undertaking was approved; and (c) a description of the effect of the undertaking. (2.137) Where an office-holder or a member State liquidator makes an application in accordance with paragraph (1)(b) of Article 60 of the EU Regulation the application shall state with reasons why the applicant thinks the matters set out in (i) to (iv) apply. (2.138) (1) An application to open group coordination proceedings shall be headed “Application under Article 61 of Regulation (EU) 2015/848 to open group coordination proceedings” and shall, in addition to the requirements in Article 61 contain— (a) identification and contact details for the office-holder making the application; (b) identification for the insolvency proceedings by virtue of which the office-holder is making the application; (c) identification details for the insolvency proceedings in respect of each company which is a member of the group; (d) contact details for the office-holders and member state liquidators appointed in those proceedings; (e) identification details for any insolvency proceedings in respect of a member of the group which are not to be subject to the coordination because of an objection to being included: and (f) if relevant, a copy of any such agreement as is mentioned in Article 66 of the EC Regulation. (2) “Office-holder” in this Rule includes as the context requires a person holding office in insolvency proceedings in relation to the company in Scotland or Northern Ireland and a member State liquidator. [Note: an order opening group coordination proceedings shall also contain the matters set out in Article 68(1)(a) to (c).] (2.139) (1) An order opening group coordination proceedings shall also contain— (a) identification details for the insolvency proceedings by virtue of which the office-holder is making the application; (b) identification and contact details for the office-holder making the application; (c) identification details for the insolvency proceedings which are subject to the coordination; and (d) identification details for any insolvency proceedings for a member of the group which are not subject to the coordination because of an objection to being included. (2) The office-holder who made the application shall deliver a copy of the order to the co-ordinator and to any person who is, in respect of proceedings subject to the coordination— (a) an office-holder, (b) a person holding office in insolvency proceedings in relation to the company in Scotland or England and Wales, and (c) a member State liquidator. (2.140) An office-holder in respect of insolvency proceedings subject to coordination must deliver a copy of the group coordination order to the registrar of companies. (2.141) (1) Where, under the second paragraph of Article 70(2) of the EU Regulation, an office-holder is required to give reasons for not following the coordinator’s recommendations or the group coordination plan those reasons shall be given as soon as reasonably practicable by a notice to all the creditors. (2) The reasons may be given in the next progress report where doing so satisfies the requirement to give the reasons as soon as reasonably practicable. (2.142) (1) This Rule applies where— (a) a company subject to insolvency proceedings has an establishment in Northern Ireland; and (b) a member State liquidator is required or authorised under Article 28 of the EU Regulation to publish a notice. (2) The notice shall be published in the Belfast Gazette. (2.143) A statement by a member State liquidator under any of Articles 166, 167, 169 or paragraph 85 of Schedule B1 informing the registrar of companies that the insolvency proceedings in another member State are closed or that the member State liquidator consents to the dissolution must contain— (a) identification details for the company; and (b) identification details for the member State liquidator.

Rule 4.027 (Appointment of provisional liquidator)

134

In Rule 4.027(2) after sub-paragraph (e) insert—

(f) a statement whether the proceedings will be main, secondary, territorial or non-EU proceedings with the reasons for so stating.

Rule 4.228 (General Rule as to priority)

135

In Rule 4.228 (3)(m) after “(including any” insert “costs referred to in Articles 30 or 59 of the EU Regulation and”.

Rule 5.14 (Nominee’s report to the court)

136

• (1) Rule 5.14 is amended as follows.

• (2) After paragraph (3) insert—

(3A) The nominee shall examine whether there is jurisdiction to open the proceedings and shall specify in the nominee’s report whether the proceedings will be main, secondary, territorial on non-EU proceedings with the reasons for so stating.

Chapter 13 of Part 5

137

In the heading to Chapter 13 of Part 5 for the words “EC Regulation” substitute the words “EU Regulation”.

Rule 5.61 (Application for conversion of voluntary arrangement into bankruptcy)

138

In Rule 5.61[^f00059] in paragraph (1) for “Article 37 of the EC Regulation (conversion of earlier proceedings)” substitute “Article 51 of the EU Regulation” and after the words “of a voluntary arrangement into a bankruptcy” insert the words “or of a bankruptcy into a voluntary arrangement”.

Rule 5.62 (contents of affidavit)

139

In Rule 5.62 for paragraph (1)(b) substitute “the deponent’s belief that the conversion of the IVA into a bankruptcy or of the bankruptcy into an IVA would be most appropriate as regards the interests of the local creditors and coherence between the main and secondary insolvency proceedings.”

Rule 6.049 (Application for the appointment of interim receiver)

140

In Rule 6.049—

• (a) In paragraph (1)(e), after the words “main proceedings” insert the words “(including in accordance with Article 37 of the EU Regulation)”; and

• (b) In paragraph (2) after sub-paragraph (d) insert—

(e) a statement whether the proceedings will be main, secondary, territorial or non-EU proceedings with the reasons for so stating.

Rule 6.222 (General Rule as to priority)

141

In Rule 6.222(1)(m) after “(including any” insert “insert costs referred to in Articles 30 or 59 of the EU Regulation and”.

Rule 7.56 (Application for confirmation)

142

In Rule 7.56(3) at the end of sub-paragraph (e) insert “and the reasons for so stating”.

PART 9 — Consequential amendments Northern Ireland

Amendments to the Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005

143

• (1) The Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005[^f00060] are amended as follows.

• (2) In regulation 1(2) (Citation, commencement and interpretation)—

• (a) In the definition of “establishment”, before “has the meaning” insert “,except in regulation 5A,”; and

• (b) For the definition of “the insolvency Regulation” substitute—

• “the Insolvency Regulation” means Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings;

• (3) In regulation 5A (European insolvency event), for paragraph (5) substitute—

(5) In this regulation “insolvency proceedings”, “establishment” and “liquidator” each has the meaning given by Article 2 of Council Regulation (EC) No 1346/2000 of 29 May 2000 on insolvency proceedings.

Cross-Border Insolvency Regulations (Northern Ireland) 2007

144

• (1) The Cross-Border Insolvency Regulations (Northern Ireland) 2007[^f00061] are amended as follows.

• (2) In Schedule 1 (Uncitral Model Law on Cross-border Insolvency) for Article 2(b) substitute—

(b) “the EU Insolvency Regulation” means Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015

• (3) In Schedule 2 (procedural matters in Northern Ireland) in paragraph (1)(1) (interpretation)—

• (a) in the definition of “main proceedings” for “EC Regulation” in each place where it occurs substitute “EU Insolvency Regulation” and for Article 2(a) substitute “Article 2(4)”;

• (b) for the definition of “member state liquidator” substitute—

• “member State liquidator” means a person falling within the definition of “insolvency practitioner” in Article 2(5) of the EU Insolvency appointed in proceedings to which the Regulation applies in a member State other than the United Kingdom;

Signed

Margot James — Parliamentary Under Secretary of State — Department for Business Energy and Industrial Strategy — 2017-06-21

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations amend the insolvency legislation for England and Wales, Scotland and Northern Ireland to make it compatible with the recast of the Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (the EIR). The EIR replaces Council Regulation (EC) No 1346/2000 on insolvency proceedings. These regulations amend the Insolvency Act 1986 which contains corporate insolvency law for England, Wales and Scotland and personal insolvency law for England and Wales. Personal insolvency law is devolved in Scotland. These Regulations also amend the Insolvency (England and Wales) Rules 2016 (S.I. 2016/1024) and the Insolvency (Scotland) Rules 1986 (S.I. 1986/1915) made under the Insolvency Act 1986. In respect of Northern Ireland these Regulations amend the Insolvency (Northern Ireland) Order 1989 and the Insolvency Rules (Northern Ireland) 1991.

These Regulations make new provision for deferring dissolution of a company registered in England and Wales, Scotland or Northern Ireland where there are concurrent insolvency proceedings in another member State. It also makes provision for two new procedures in the EIR. The first is an undertaking in lieu of secondary insolvency proceedings (Article 36) to distribute assets in a jurisdiction in accordance with the rules of that jurisdiction. These Regulations set out procedure for the approval of such an undertaking by the local creditors in United Kingdom. The second new procedure is for the appointment of a coordinator where companies in a group are subject to insolvency proceedings (Article 56-77).

A compliance cost assessment has not been prepared in respect of these Regulations as they have no impact on the costs of business. An Explanatory Memorandum has been prepared and is available alongside these Regulations at www.legislation.gov.uk.

Footnotes

[^f00001]: 1972 c. 68. The Secretary of State was designated by S.I. 2001/3495. Section 57(1) of the Scotland Act 1998 (1998 c. 46) provides that despite the transfer to the Scottish Ministers of functions in relation to observing and implementing obligations type=start slip=2017-08-01 time=1502097766971under EU lawtype=end slip=2017-08-01 time=1502097766971, any function of a Minister of the Crown shall continue to be exercisable by the Minister as regards Scotland for the purposes specified in section 2(2) of the European Communities Act 1972.

[^f00003]: OJEU L.141 of 5.6.2015 p.19.

[^f00004]: S.I. 2017/540.

[^f00005]: Subsection (5) was inserted by S.I. 2005/879.

[^f00006]: Subsection (7) was inserted by S.I. 2002/1240.

[^f00007]: Subsection (6) was inserted by S.I. 2002/1240.

[^f00008]: Relevant amendments to subsection (1) were made by S.I. 2002/1240.

[^f00009]: Section 146 has been amended by the Small Business, Enterprise and Employment Act 2015.

[^f00010]: Relevant amendments to section 201 have been made by the Small Business, Enterprise and Employment Act 2015 (c.26) and by S.I. 2006/3429.

[^f00011]: Relevant amendments to section 202 have been made by the Small Business, Enterprise and Employment Act 2015 (c.26).

[^f00012]: Relevant amendment has been made by S.I. 2002/1240.

[^f00013]: Relevant amendment has been made by S.I. 2002/1240.

[^f00014]: Relevant amendments have been made by S.I. 2002/1240 and paragraph 33 of Schedule 17 to the Enterprise Act 2002 (c.40).

[^f00015]: Section 263I was inserted by the Enterprise and Regulatory Reform Act 2013 (c.24).

[^f00016]: Section 264 has been amended by the Enterprise and Regulatory Reform Act 2013 (c.24) and subsections (1)(ba) and (bb) were inserted by S.I. 2002/1240.

[^f00017]: Section 265 was substituted by the Enterprise and Regulatory Reform Act 2013.

[^f00018]: Subsection (6) was inserted by SI 2002/1240.

[^f00019]: type=start slip=2017-08-01 time=1502097827284Subsection (3)(aa)type=end slip=2017-08-01 time=1502097827284 and (ab) were inserted by S.I. 2002/1240.

[^f00020]: Paragraphs (aa) and (ab) were inserted by S.I. 2002/1240.

[^f00021]: Subsection (6) was inserted by SI 2002/1240.

[^f00022]: Subsection (1) was amended and subsections (2A) and (2B) were inserted by SI 2002/1037.

[^f00023]: Subsection (1) was amended and subsections (2A) and (2B) were inserted by SI 2002/1037.

[^f00024]: Subsections (1A) and (1B) were inserted by S.I. 2002/1037.

[^f00025]: Subsections (1A) and (1B) were inserted by S.I. 2002/1037.

[^f00026]: The definition of EC Regulation was inserted by S.I. 2002/1037.

[^f00027]: Section 436A was inserted by S.I. 2002/1240.

[^f00028]: Schedule B1 was inserted by the Enterprise Act 2002 (c.40).

[^f00029]: Paragraph 111(1B) was inserted by S.I. 2005/879.

[^f00030]: S.I. 2016/1024.

[^f00031]: S.I. 2003/1417.

[^f00032]: S.I. 2008/1053.

[^f00033]: Section 204 has been amended by SSI 2016/141. Amendments made by the Small Business, Enterprise and Employment Act 2015 have not been commenced in respect of Scotland.

[^f00034]: S.I. 1986/1915 as amended by S.I. 1987/1921, S.I. 1999/1820, S.I. 2002/2709, S.I. 2003/2108, S.I. 2003/2109, S.I. 2003/2111, S.I. 2006/734, S.I. 2007/2537, S.I. 2008/662, S.I. 2009/662, S.I. 2010/688, S.I. 2012/2404, S.S.I. 2008/393 and S.S.I. 2014/114

[^f00035]: Rule 1.17 was amended by SI 2003/2109.

[^f00036]: “Local creditor” is defined in Article 2(11) of the EU Regulation.

[^f00037]: Section 4A was inserted by the Insolvency Act 2000 (c. 39). There are amendments made by the Small Business, Enterprise and Employment Act 2015 which are not yet in force for Scotland, and there are other amendments which are not relevant.

[^f00038]: An order opening group coordination proceedings must contain the matters set out in Article 68(1)(a) to (c).

[^f00039]: S.I. 2016/1034.

[^f00040]: S.I. 2005/590; relevant amending instruments are S.I.s 2014/1664 and 2016/294.

[^f00041]: S.I. 2006/1030.

[^f00042]: S.I. 2008/346 to which there are amendments that are not relevant to this instrument.

[^f00043]: S.I. 1989/2405 (N.I. 19).

[^f00044]: The definition of EC Regulation was inserted by S.R. 2002/223.

[^f00045]: Article 2A was inserted by S.R. 2002/334.

[^f00046]: type=start slip=2017-08-01 time=1502097920317Paragraph (6)type=end slip=2017-08-01 time=1502097920317 was inserted by S.R. 2002/334.

[^f00047]: Relevant amendments were made by S.R. 2002/334.

[^f00048]: Relevant amendments to paragraph (3) have been made by S.R. 2002/334.

[^f00049]: Relevant amendments to paragraph (2) have been made by S.R. 2002/334.

[^f00050]: type=start slip=2017-08-01 time=1502097947224Paragraphs (1)(ba)type=end slip=2017-08-01 time=1502098050914 and (bb) were inserted by S.R. 2002/334.

[^f00051]: Relevant amendments were made to paragraph (3) by S.R. 2002/334.

[^f00052]: Relevant amendments were made to paragraph (6) by S.R. 2002/334.

[^f00053]: type=start slip=2017-08-01 time=1502098713270Paragraphs (3)(aa)type=end slip=2017-08-01 time=1502098713270 and (bb) were inserted by S.R.2002/334 and 3(ab) was amended by S.R. 2004/307.

[^f00054]: Article 359 was amended by S.R. 2002/223 and S.R. 2004/307.

[^f00055]: Article 364 was amended by S.R. 2002/223.

[^f00056]: Paragraphs (1A) and (1B) were inserted by S.R. 2002/223.

[^f00057]: Schedule B1 was inserted by S.I. 2005/1455 (N.I. 10).

[^f00059]: This and Rule 5.62 were substituted by type=start slip=2017-08-01 time=1502098743927paragraph 54type=end slip=2017-08-01 time=1502098743927 of the Schedule to type=start slip=2017-08-01 time=1502098760255S.R. 2006/47type=end slip=2017-08-01 time=1502098760255.

[^f00060]: S.R. 2005/126; relevant amending instruments are SR 2014/195 and S.R. 2016 No. 165

[^f00061]: S.R. 2007/115.

Editorial notes

[^key-0b10a0a8782ee7793354c38a6d680ac7]: Reg. 1 in force at 26.6.2017, see reg. 1

[^key-1eaeb0c11dbeca15e95f05133e51e98a]: Reg. 2 in force at 26.6.2017, see reg. 1

[^key-3a3b6e1a6a90d80771ebfbaa41e37eb5]: Reg. 3 in force at 26.6.2017, see reg. 1

[^key-b5e68333a11444abe131672f6d0d4609]: Reg. 4 in force at 26.6.2017, see reg. 1

[^key-c920708c0fa84be066b912100291b4e0]: Sch. para. 1 in force at 26.6.2017, see reg. 1

[^key-9e60063b05e7da9c877c11c0027cbe63]: Sch. para. 2 in force at 26.6.2017, see reg. 1

[^key-229fe357f21f75f23011e997906718ca]: Sch. para. 3 in force at 26.6.2017, see reg. 1

[^key-32a7626c347528862d0765e55ac8ef2e]: Sch. para. 4 in force at 26.6.2017, see reg. 1

[^key-31df74cd3e4f801a2827a255585c351f]: Sch. para. 5 in force at 26.6.2017, see reg. 1

[^key-7b89267ef844fe3b7e00fa60e676ee49]: Sch. para. 6 in force at 26.6.2017, see reg. 1

[^key-53c1ea62d47a2f050450f72bd2e968c2]: Sch. para. 7 in force at 26.6.2017, see reg. 1

[^key-1177f6a01020f87a8b75fdaf09c4f731]: Sch. para. 8 in force at 26.6.2017, see reg. 1

[^key-b346c0856e451f04ec5f600af5ac010e]: Sch. para. 9 in force at 26.6.2017, see reg. 1

[^key-f0c20a9d4193c8a8d2b8880f5c2f9876]: Sch. para. 10 in force at 26.6.2017, see reg. 1

[^key-8472460a8a910099bd63a8f844834306]: Sch. para. 11 in force at 26.6.2017, see reg. 1

[^key-92e981737dc0e5cfa13fea2b4032f595]: Sch. para. 12 in force at 26.6.2017, see reg. 1

[^key-50601be8cc748a93de36bf71f8f88fbb]: Sch. para. 13 in force at 26.6.2017, see reg. 1

[^key-532e5fba10e23d53b8325342b41ee7c8]: Sch. para. 14 in force at 26.6.2017, see reg. 1

[^key-3273e266bf76d4a1dbb8725cd3ea8d56]: Sch. para. 15 in force at 26.6.2017, see reg. 1

[^key-ab28aef38c869b1f18e0dfdb2b9b0adc]: Sch. para. 16 in force at 26.6.2017, see reg. 1

[^key-7596437485be792d445a3df843e3a86a]: Sch. para. 17 in force at 26.6.2017, see reg. 1

[^key-00c041f380bae7293b40b92b5febc6d1]: Sch. para. 18 in force at 26.6.2017, see reg. 1

[^key-0cbbb9498f581c00f97de523fecc4703]: Sch. para. 19 in force at 26.6.2017, see reg. 1

[^key-37572718e39605be1a15162e8549d526]: Sch. para. 20 in force at 26.6.2017, see reg. 1

[^key-300b70122db5f09ea275f68a4e85393c]: Sch. para. 21 in force at 26.6.2017, see reg. 1

[^key-d19bb287619d2bca352c9f8f3f18f5ce]: Sch. para. 22 in force at 26.6.2017, see reg. 1

[^key-e6a330de1dbe7bb75d6a89317c8eb873]: Sch. para. 23 in force at 26.6.2017, see reg. 1

[^key-d906bd5d19efedf9a6a196c0b67ba9d2]: Sch. para. 24 in force at 26.6.2017, see reg. 1

[^key-90e235ba02d3ee184e79bf5ee5caf3ad]: Sch. para. 25 in force at 26.6.2017, see reg. 1

[^key-98e6d758d5e46444b8dff84d903557ec]: Sch. para. 26 in force at 26.6.2017, see reg. 1

[^key-8619335a1053815f82549d18a28fde97]: Sch. para. 27 in force at 26.6.2017, see reg. 1

[^key-8b3c52408f9e20541385dc090c23d708]: Sch. para. 28 in force at 26.6.2017, see reg. 1

[^key-327f74ef7c77fdaf655a452097a4cb2c]: Sch. para. 29 in force at 26.6.2017, see reg. 1

[^key-5a3a67603dfcc7dbf42dcc672b348742]: Sch. para. 30 in force at 26.6.2017, see reg. 1

[^key-29683d3ee1fc2e40f99b0c2265b74ada]: Sch. para. 31 in force at 26.6.2017, see reg. 1

[^key-fd8414e6e5e7a08a41bee996660b8dd9]: Sch. para. 32 in force at 26.6.2017, see reg. 1

[^key-b622ebf82af6e0e39aa5d308d14b09fb]: Sch. para. 33 in force at 26.6.2017, see reg. 1

[^key-97f98594c5e6ff9b396adf147f0a761f]: Sch. para. 34 in force at 26.6.2017, see reg. 1

[^key-3387540c9610e0f81677b915be9decf1]: Sch. para. 35 in force at 26.6.2017, see reg. 1

[^key-4cc6432f630f2af1aba8ab8576e440f0]: Sch. para. 36 in force at 26.6.2017, see reg. 1

[^key-0d012b000feffa3be645134ca73d5f00]: Sch. para. 37 in force at 26.6.2017, see reg. 1

[^key-a11a74ed4971b558e472094df2ec439e]: Sch. para. 38 in force at 26.6.2017, see reg. 1

[^key-d40b11713beaf5b232212b0430523014]: Sch. para. 39 in force at 26.6.2017, see reg. 1

[^key-71aa1f9eb045f001ff80b99f33c9732c]: Sch. para. 40 in force at 26.6.2017, see reg. 1

[^key-a0b00b23aa8a7857e72d011eb25b0172]: Sch. para. 41 in force at 26.6.2017, see reg. 1

[^key-dc6db501ec4826f70e1166eabf969d3b]: Sch. para. 42 in force at 26.6.2017, see reg. 1

[^key-cb674bdf8b14510fdf3ee0dd0bdd8bce]: Sch. para. 43 in force at 26.6.2017, see reg. 1

[^key-16ac8339bc14242c096b753f0e237e0d]: Sch. para. 44 in force at 26.6.2017, see reg. 1

[^key-649a2ff821057887e5b23123d4072737]: Sch. para. 45 in force at 26.6.2017, see reg. 1

[^key-0335a96e3f3f31138978252fbd1862e5]: Sch. para. 46 in force at 26.6.2017, see reg. 1

[^key-432985a495cffda24ab367c1e477296b]: Sch. para. 47 in force at 26.6.2017, see reg. 1

[^key-e696013c0d7259011edb7b961fe05896]: Sch. para. 48 in force at 26.6.2017, see reg. 1

[^key-a0a86aa51f457f26549bc3dbeddabc52]: Sch. para. 49 in force at 26.6.2017, see reg. 1

[^key-07f497fa5656b274aaa2096c51a0e305]: Sch. para. 50 in force at 26.6.2017, see reg. 1

[^key-5bca091bd98287e3d0e0dc7623f60fbe]: Sch. para. 51 in force at 26.6.2017, see reg. 1

[^key-be9c59a8e919816a7a2de52f8a4c661a]: Sch. para. 52 in force at 26.6.2017, see reg. 1

[^key-3ceabb661ae12d86fa1235a15128f0f2]: Sch. para. 53 in force at 26.6.2017, see reg. 1

[^key-a3802239a2b309a7c50063200e822fce]: Sch. para. 54 in force at 26.6.2017, see reg. 1

[^key-c41493db8eb1be970a6cceb0d9de8c39]: Sch. para. 55 in force at 26.6.2017, see reg. 1

[^key-1ede84574ced1a119e99ccf523cdcd1f]: Sch. para. 59 in force at 26.6.2017, see reg. 1

[^key-43528c72fa09548c81a628b7d8e53578]: Sch. para. 61 in force at 26.6.2017, see reg. 1

[^key-2142120425e238493cf4ae3784e7fbba]: Sch. para. 62 in force at 26.6.2017, see reg. 1

[^key-4ae033b3aad0a42201c5e750ce52c513]: Sch. para. 63 in force at 26.6.2017, see reg. 1

[^key-6290e1df7818019eea5360d528d6a8f1]: Sch. para. 64 in force at 26.6.2017, see reg. 1

[^key-06862a6993f03c96e8b2b27e91410691]: Sch. para. 65 in force at 26.6.2017, see reg. 1

[^key-f004bb90d671cffd27abfcaca810bc54]: Sch. para. 66 in force at 26.6.2017, see reg. 1

[^key-1522d0bbad156dcdf8928e103f5ea269]: Sch. para. 67 in force at 26.6.2017, see reg. 1

[^key-b5104452a825cad53daff9d878f7ba94]: Sch. para. 68 in force at 26.6.2017, see reg. 1

[^key-b14e572bf039d58c58f654ca4a77ee41]: Sch. para. 69 in force at 26.6.2017, see reg. 1

[^key-c1e46dc29f47372b811b52c54d451fb0]: Sch. para. 70 in force at 26.6.2017, see reg. 1

[^key-15ba51988a072cee53539d5604380b29]: Sch. para. 71 in force at 26.6.2017, see reg. 1

[^key-0e8c29cc0c72e0bb293abae2979b3e8c]: Sch. para. 72 in force at 26.6.2017, see reg. 1

[^key-0813545e76e838572576874ab472692e]: Sch. para. 73 in force at 26.6.2017, see reg. 1

[^key-5864186abf3afd3c706cbfe4ae46e5a9]: Sch. para. 74 in force at 26.6.2017, see reg. 1

[^key-4f53dbf2943ba513a69fc7b6d471bedc]: Sch. para. 75 in force at 26.6.2017, see reg. 1

[^key-a6203b18c5a1f0edeccef9eb8fee42b0]: Sch. para. 76 in force at 26.6.2017, see reg. 1

[^key-e1b85ade6c86469034f55b6fc784704d]: Sch. para. 77 in force at 26.6.2017, see reg. 1

[^key-13a7c463220dd8e8aa229f012664abc0]: Sch. para. 78 in force at 26.6.2017, see reg. 1

[^key-ad5aeaeb4d753f6e3e3e4b2b9a8159cc]: Sch. para. 79 in force at 26.6.2017, see reg. 1

[^key-7052aa20e94d8469cb6a3770a4b0da72]: Sch. para. 80 in force at 26.6.2017, see reg. 1

[^key-c4806b2173c7af7e85f1b54b7ed33a70]: Sch. para. 81 in force at 26.6.2017, see reg. 1

[^key-15b30ee434a089675bf29ae3ef46111c]: Sch. para. 82 in force at 26.6.2017, see reg. 1

[^key-1539f7d340f427a212551232b74120f7]: Sch. para. 83 in force at 26.6.2017, see reg. 1

[^key-f893024111e0764ed1ca1913e65d2f3b]: Sch. para. 84 in force at 26.6.2017, see reg. 1

[^key-9f51c7a1ca58582457e85ee368145fb2]: Sch. para. 85 in force at 26.6.2017, see reg. 1

[^key-207b4910b836105e3619cc6a7fb2d626]: Sch. para. 86 in force at 26.6.2017, see reg. 1

[^key-4388eefbbff071805090a69a92c4c32d]: Sch. para. 87 in force at 26.6.2017, see reg. 1

[^key-56dce887d5b8e1137a68c0fa3704d784]: Sch. para. 88 in force at 26.6.2017, see reg. 1

[^key-9b66288396def705567c1c7922cb67a6]: Sch. para. 89 in force at 26.6.2017, see reg. 1

[^key-5c793b6cc3823a39d30772a53bd8181a]: Sch. para. 90 in force at 26.6.2017, see reg. 1

[^key-45ab0c38d54cecbeaed20ec3cc9d9604]: Sch. para. 91 in force at 26.6.2017, see reg. 1

[^key-ef4a0c99d4a28318633c03af0fabbba3]: Sch. para. 92 in force at 26.6.2017, see reg. 1

[^key-2f499dd0b5b1970184821533e06a79c9]: Sch. para. 93 in force at 26.6.2017, see reg. 1

[^key-f2b28fff33b6c6f601b1a53914fd03bc]: Sch. para. 94 in force at 26.6.2017, see reg. 1

[^key-ac10611ed8cabb81004da9a45f5bb49c]: Sch. para. 95 in force at 26.6.2017, see reg. 1

[^key-468020cec34a90fbdbe6b5391c173682]: Sch. para. 96 in force at 26.6.2017, see reg. 1

[^key-80f78a4325f8cddba15a16d31d50e8f2]: Sch. para. 97 in force at 26.6.2017, see reg. 1

[^key-0d47c7248b19cd5eb8576d014343b5ad]: Sch. para. 98 in force at 26.6.2017, see reg. 1

[^key-e073e1f5ca7464b71f08cb64df330d2b]: Sch. para. 99 in force at 26.6.2017, see reg. 1

[^key-b3a88ee1183d3c7c06cf432139a1f0d4]: Sch. para. 100 in force at 26.6.2017, see reg. 1

[^key-fd15e754ce339d01cef5099a8df7453d]: Sch. para. 101 in force at 26.6.2017, see reg. 1

[^key-21f5766b34084e1c6791d7f6925c8f2b]: Sch. para. 102 in force at 26.6.2017, see reg. 1

[^key-5010f861cd4efc9559db819edb5e2740]: Sch. para. 103 in force at 26.6.2017, see reg. 1

[^key-c0a177e81e384d161bfad112d70ac30c]: Sch. para. 104 in force at 26.6.2017, see reg. 1

[^key-cc9e8795a22b4ea0ff2d8f0f376915b2]: Sch. para. 105 in force at 26.6.2017, see reg. 1

[^key-ba806e18a3426942db25cfbdcb0837bb]: Sch. para. 106 in force at 26.6.2017, see reg. 1

[^key-5a6910f541d0d4094f2c62dcd9435f03]: Sch. para. 107 in force at 26.6.2017, see reg. 1

[^key-b301f40b8db11ebdd4d9ef121b42b13e]: Sch. para. 108 in force at 26.6.2017, see reg. 1

[^key-6caf1d5f7b951db883ddc870d76cde42]: Sch. para. 109 in force at 26.6.2017, see reg. 1

[^key-1c6733d43ea08fcd70848d187a2ed18a]: Sch. para. 110 in force at 26.6.2017, see reg. 1

[^key-3c502d6eab932b216d5925fcf107a511]: Sch. para. 111 in force at 26.6.2017, see reg. 1

[^key-aee404c461871cc0e8bfaa3cc0be1775]: Sch. para. 112 in force at 26.6.2017, see reg. 1

[^key-518ad72f637ab6737e9cc548080aa9ec]: Sch. para. 113 in force at 26.6.2017, see reg. 1

[^key-dd8800ef67f116c26240e42c29db1bd2]: Sch. para. 114 in force at 26.6.2017, see reg. 1

[^key-b53b25871b98bec28db5d36fbf190ad9]: Sch. para. 115 in force at 26.6.2017, see reg. 1

[^key-5d6bc0e882b068606bc72bc560523100]: Sch. para. 116 in force at 26.6.2017, see reg. 1

[^key-73ed1be30fba7f46cd5891738657f66c]: Sch. para. 117 in force at 26.6.2017, see reg. 1

[^key-be8a0ad97e04e580348582c1941aa7f5]: Sch. para. 118 in force at 26.6.2017, see reg. 1

[^key-454c2539b09be663c8f997943fa05eb4]: Sch. para. 119 in force at 26.6.2017, see reg. 1

[^key-1312e32f385c97db091196daa0c90a8a]: Sch. para. 120 in force at 26.6.2017, see reg. 1

[^key-614216a335f64d7fffca514a142c6ec4]: Sch. para. 121 in force at 26.6.2017, see reg. 1

[^key-79175300f576a1b78449b4657876b1de]: Sch. para. 122 in force at 26.6.2017, see reg. 1

[^key-6143a33611660707e17f095f5dee4971]: Sch. para. 123 in force at 26.6.2017, see reg. 1

[^key-544e15fd84165d111b1e887eb65e0c8d]: Sch. para. 124 in force at 26.6.2017, see reg. 1

[^key-9d6cf9b09f946c26915717ba22dd4a6e]: Sch. para. 125 in force at 26.6.2017, see reg. 1

[^key-f250be627d467c87492a9bce0bb5f36d]: Sch. para. 126 in force at 26.6.2017, see reg. 1

[^key-6767b531b70697443f1895dd0dae93ff]: Sch. para. 127 in force at 26.6.2017, see reg. 1

[^key-5a3112e4ce4b19df36b0cf7679d7b893]: Sch. para. 128 in force at 26.6.2017, see reg. 1

[^key-9069ce97e3c78bfb1aa2bb148cabb8db]: Sch. para. 129 in force at 26.6.2017, see reg. 1

[^key-a69aff0fd0a149d21641dbf43d9932f0]: Sch. para. 130 in force at 26.6.2017, see reg. 1

[^key-edd0466617434377a487d48c8fa566cd]: Sch. para. 131 in force at 26.6.2017, see reg. 1

[^key-8f61113d8949e13fdfa5839277e5b77b]: Sch. para. 132 in force at 26.6.2017, see reg. 1

[^key-64e3887ca374ed840d85fc3d2b3eab88]: Sch. para. 133 in force at 26.6.2017, see reg. 1

[^key-8d3ee82ed1faad75bd77a194aeede2d3]: Sch. para. 134 in force at 26.6.2017, see reg. 1

[^key-45b3b096f94b67f8a023242c10c57fea]: Sch. para. 135 in force at 26.6.2017, see reg. 1

[^key-721193b3dd9e9726d48d0300d14e88c5]: Sch. para. 136 in force at 26.6.2017, see reg. 1

[^key-4f4210265b0bd593119143964fdeb340]: Sch. para. 137 in force at 26.6.2017, see reg. 1

[^key-3e7a31b36ef28c0d652c4556bd177ae4]: Sch. para. 138 in force at 26.6.2017, see reg. 1

[^key-085c36bfce10e0fb35aa19ee0e2d021c]: Sch. para. 139 in force at 26.6.2017, see reg. 1

[^key-35c74ed92ce0e7a03fde53ad6f3e9c02]: Sch. para. 140 in force at 26.6.2017, see reg. 1

[^key-6dc2ce4679cf18af8337d776e52c51fb]: Sch. para. 141 in force at 26.6.2017, see reg. 1

[^key-82bda03dbf67ccda55967e9af8a94eaf]: Sch. para. 142 in force at 26.6.2017, see reg. 1

[^key-d149ad209ade586fcdedab0c49638c00]: Sch. para. 143 in force at 26.6.2017, see reg. 1

[^key-4c219c9e9f5bb02b45c43dccd1ee211d]: Sch. para. 144 in force at 26.6.2017, see reg. 1

[^key-e34d173cb9a2594dfc0121f0287814b3]: Reg. 2(2)(a) omitted (6.4.2019) by virtue of The Small Business, Enterprise and Employment Act 2015 (Commencement No. 7, Consequential, Transitional and Savings Provisions) Regulations 2019 (S.I. 2019/816), reg. 6(2)

[^key-a79678199ab9dea1bfa8b7590a90a8df]: Sch. para. 56 omitted (6.4.2019) by virtue of The Small Business, Enterprise and Employment Act 2015 (Commencement No. 7, Consequential, Transitional and Savings Provisions) Regulations 2019 (S.I. 2019/816), reg. 6(3)

[^key-5c783d7d885b18f00871ae1b58d11d50]: Sch. para. 57 omitted (6.4.2019) by virtue of The Small Business, Enterprise and Employment Act 2015 (Commencement No. 7, Consequential, Transitional and Savings Provisions) Regulations 2019 (S.I. 2019/816), reg. 6(3)

[^key-77ba088e14703bdd246919278322f856]: Sch. para. 58 omitted (6.4.2019) by virtue of The Small Business, Enterprise and Employment Act 2015 (Commencement No. 7, Consequential, Transitional and Savings Provisions) Regulations 2019 (S.I. 2019/816), reg. 6(3)

[^key-b72b7ebf243d6adfe89759da6df44052]: Sch. para. 60 omitted (6.4.2019) by virtue of The Small Business, Enterprise and Employment Act 2015 (Commencement No. 7, Consequential, Transitional and Savings Provisions) Regulations 2019 (S.I. 2019/816), reg. 6(3)

[^key-568c3e72e8ae01e11d90e48dad8b13d4]: Sch. 1 Pt. 5 revoked in so far as it amends the 1986 Rules in relation to winding up (6.4.2019) by The Insolvency (Scotland) (Receivership and Winding up) Rules 2018 (S.S.I. 2018/347), rule 1, sch. 1 para. 1 Sch. 1 Pt. 5 revoked in so far as it amends the 1986 Rules in relation to CVAs and administration (6.4.2019) by The Insolvency (Scotland) (Company Voluntary Arrangements and Administration) Rules 2018 (S.I. 2018/1082), rule 1, Sch. 1