The Payment and Electronic Money Institution Insolvency (Northern Ireland) Rules 2026

Type Ni-Statutory-Rule
Publication 2026-01-22
Last updated 2026-03-02
State In force
Jurisdiction Northern Ireland
Department Government Printer for Northern Ireland
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Affidavit in support of application

219

An application under rule 218(3) of these Rules must be supported by an affidavit made by a registered medical practitioner as to the mental or physical condition of the incapacitated person.

Service of notices following appointment

220

Any notice served on, or sent to, a person appointed under rule 218 of these Rules, has the same effect as if it had been served on, or given to, the incapacitated person.

CHAPTER 9 — Formal defects

Formal defects

221

No special administration proceedings shall be invalidated by any formal defect or by any irregularity unless the court before which an objection is made considers that substantial injustice has been caused by the defect or irregularity, and that the injustice cannot be remedied by any order of the court.

CHAPTER 10 — Costs and taxation

Application of Chapter 10

222
  • (1) This Chapter applies in relation to costs in connection with the special administration.
  • (2) In this Chapter, a reference to costs includes charges and expenses.
  • (3) Subject to provision to inconsistent effect made in this Chapter, Order 62 of the Rules of the Court of Judicature applies to special administration in the High Court with any necessary modifications.

Requirement to tax costs

223
  • (1) Where the costs of any person are payable as an expense out of the institution’s estate the amount payable must be decided by taxing costs unless agreed between the administrator and the person entitled to payment.
  • (2) Where the costs of any person are payable as an expense out of the relevant funds, the amount payable must be decided by taxing costs unless agreed between a meeting of customers and the person entitled to payment.
  • (3) In the absence of such agreement as is mentioned in paragraph (1) or (2) of this rule, the administrator—
  • (a) may require taxation by notice in writing requiring that person to deliver his bill of costs to the Taxing Master for taxation, and
  • (b) must serve such notice where the creditors’ committee resolves that the amount of the costs in either case must be decided by taxation.
  • (4) Taxation proceedings must be commenced in the court.
  • (5) Where the costs of any person employed by the administrator in the special administration are required to be taxed or fixed by order of the court, the administrator may make payments on account to such person in respect of those costs, provided that person undertakes in writing—
  • (a) to repay as soon as is reasonably practicable any money which may, on taxation, prove to have been overpaid, and
  • (b) to pay interest on any such sum as is mentioned in sub-paragraph (a) with interest at the rate applicable to a money judgement of the High Court on the date payment was made and for the period beginning with the date of payment and ending with the date of repayment.
  • (6) In any proceedings before the court, the court may order costs to be taxed.
  • (7) Unless otherwise directed or authorised, the costs of the administrator are to be allowed on the standard basis specified in Order 62, rule 12 of the Rules of the Court of Judicature.

Procedure where taxation is required

224
  • (1) Before taxing the costs of any person employed in the special administration by the administrator, the Taxing Master must require a certificate of employment, which must be endorsed on the bill and authenticated by the administrator.
  • (2) The certificate must include—
  • (a) the name and address of the person employed,
  • (b) details of the functions to be carried out under the employment, and
  • (c) a note of any special terms of remuneration which have been agreed.
  • (3) Every person whose costs in the special administration are required to be taxed must, on being required in writing to do so by the administrator, deliver his bill of costs proceedings to the Taxing Master for taxation.
  • (4) If the person whose costs in the special administration are required to be taxed does not so deliver his bill within three months of the requirement under paragraph (3) of this rule, or within such further time as the court, on application, may permit—
  • (a) the administrator may deal with the institution’s estate (or the asset pool, as applicable) without regard to any claim by that person, and
  • (b) that person’s claim is forfeited by such failure to commence proceedings.
  • (5) Where in any such case such a claim lies additionally against the administrator in the administrator’s personal capacity, that claim is also forfeited by such failure to commence proceedings.

Costs paid otherwise than out of the institution’s estate

225

Where a bill of costs is taxed under an order of the court directing that those costs are to be paid otherwise than out of the institution’s estate or out of the asset pool, the Taxing Master must note on the final costs certificate by whom, or the manner in which, the costs are to be paid.

Award of costs against the administrator

226

Without prejudice to any provision of the Regulations or these Rules by virtue of which the administrator is not in any event to be liable for costs and expenses, where the administrator is made a party to any proceedings on the application of another party to the proceedings, the administrator is not to be personally liable for the costs unless the court otherwise directs.

Applications for costs

227
  • (1) This rule applies where a party to, or person affected by, any proceedings in the special administration applies to the court for an order allowing their costs, or part of them, incidental to the proceedings, and that application is not made at the time of the proceedings.
  • (2) The person concerned must serve a sealed copy of the application on the administrator.
  • (3) The administrator may appear on an application.
  • (4) No costs of or incidental to the application are to be allowed to the applicant unless the court is satisfied that the application could not have been made at the time of the proceedings.
  • (5) The court must specify in the order whether such costs are to be paid out of the institution’s estate or out of the asset pool.

Costs and expenses of witnesses

228

Except as directed by the court, no allowance as a witness in any examination or other proceedings before the court is to be made to an officer of the institution to which the proceedings relate.

Final costs certificate

229
  • (1) A final costs certificate of the Taxing Master is final and conclusive as to all matters which have not been objected to in the manner provided for under the rules of the court.
  • (2) Where it is proved to the satisfaction of a Taxing Master that a final costs certificate has been lost or destroyed, they may issue a duplicate.

CHAPTER 11 — Enforcement procedures

Enforcement of court orders

230

In a special administration, orders of the court may be enforced in the same manner as a judgment to the same effect.

Orders enforcing compliance with these Rules

231
  • (1) The court may, on application by the administrator, make such orders as it thinks necessary for the enforcement of obligations falling on any person in accordance with—
  • (a) paragraph 47, or
  • (b) Article 199 of the I (N.I.) O 1989 (duty to co-operate with office-holder).
  • (2) An order of the court under this rule may provide that all costs of and incidental to the application for it must be borne by the person against whom the order is made.

Warrants (general provisions)

232
  • (1) A warrant issued by the court under any provision of the Regulations must be addressed to any constable.
  • (2) In this Chapter, references to property include books, papers and records.

Warrants under Article 200

233
  • (1) When a person (‘P’) is arrested under a warrant issued under Article 200 of the I (N.I.) O 1989, the officer arresting P must, as soon as is reasonably practicable, bring P before the court, issuing the warrant in order that P may be examined.
  • (2) If P cannot immediately be brought up for examination, the officer must deliver P into the custody of the governor of the prison named in the warrant (or where that prison is not able to accommodate P, the governor of such other prison with appropriate facilities which is able to accommodate P), who must keep that person in custody and produce P before the court as it may from time to time direct.
  • (3) After arresting P, the officer must, as soon as is reasonably practicable, report to the court the arrest or delivery into custody (as the case may be) of P and apply to the court to fix a venue for P’s examination.
  • (4) The court must appoint the earliest practicable time for the examination, and must—
  • (a) direct the governor of the prison to produce P for examination at the time and place appointed, and
  • (b) as soon as is reasonably practicable give notice of the venue to the person who applied for the warrant.
  • (5) Any property in P’s possession which may be seized must be—
  • (a) lodged with, or otherwise dealt with as instructed by, whoever is specified in the warrant as authorised to receive it, or
  • (b) kept by the officer seizing it pending the receipt of written orders from the court as to its disposal,

as may be directed by the court.

CHAPTER 12 — Appeals

Application of Chapter 12

234

This Chapter applies in relation to decisions of the court under the Regulations or these Rules.

Appeals and reviews of court orders

235
  • (1) The court may review, rescind or vary any order made by it in the exercise of its jurisdiction under the Regulations or these Rules.
  • (2) Appeals in special administration proceedings are as follows—
  • (a) to a single judge of the High Court from an order or decision of the Master, without prejudice to the power of the Master to review an order made under Article 371 of the I (N.I.) O 1989,
  • (b) to the Court of Appeal from a decision of a single judge of the High Court.

Procedure on appeal

236
  • (1) An appeal against a decision at first instance may only be brought with either the permission of the court which made the decision or the permission of the court which has jurisdiction to hear the appeal.
  • (2) An appellant must file an appellant’s notice within twenty-one days after the date of the decision of the court that the appellant wishes to appeal.
  • (3) The procedure set out in Order 58 of the Rules of the Court of Judicature applies to any appeal to which this Chapter applies.

Appeal against decision of the Secretary of State

237

An appeal under the Regulations against a decision of the Secretary of State must be brought within twenty-eight days of the notification of the decision.

PART 11 — Prohibited names

Preliminary

238

The Rules in this Part—

  • (a) relate to the permission required under Article 180 of the I (N.I.) O 1989[^f00020] for a person to act in all or any of the ways specified in Article 180(3) in relation to an institution with a prohibited name, and
  • (b) prescribe the cases excepted from Article 180, that is to say, those in which a person to whom that Article applies may so act without that permission.

Application for permission under Article 180(3)

239
  • (1) At least fourteen days’ notice of any application for permission to act in all or any of the ways specified in Article 180(3) must be given by the applicant to the Secretary of State, who may—
  • (a) appear at the hearing of the application, and
  • (b) whether or not appearing at the hearing, make representations.
  • (2) When considering an application for permission under Article 180, the court may call on the administrator, or any former administrator, of the institution for a report of the circumstances in which that institution became insolvent and the extent (if any) of the applicant’s apparent responsibility for the institution becoming insolvent.

First excepted case

240
  • (1) This rule applies where—
  • (a) a person (“P”) was within the period mentioned in Article 180(1) a director, or shadow director, of an institution that has gone into special administration by virtue of Ground A in regulation 9 being satisfied, and
  • (b) P acts in all or any of the ways specified in Article 180(3) in connection with, or for the purposes of, the carrying on (or proposed carrying on) of the whole or substantially the whole of the business of the institution where that business (or substantially the whole of it) is (or is to be) acquired from the institution under arrangements—
  • (i) made by the administrator, or
  • (ii) made before the institution entered into special administration by an office-holder acting in relation to it as supervisor of a voluntary arrangement under Part II of the I (N.I.) O 1989.
  • (2) P will not be taken to have contravened Article 180 if prior to P’s acting in the circumstances set out in paragraph (1) of this rule, a notice is, in accordance with the requirements of paragraph (3) of this rule—
  • (a) given by P to every creditor and customer of the institution whose name and address—
  • (i) is known by P, or
  • (ii) is ascertainable by P on the making of such enquiries as are reasonable in the circumstances, and
  • (b) gazetted.
  • (3) The notice referred to in paragraph (2) of this rule—
  • (a) may be given and published before the completion of the arrangements referred to in paragraph (1)(b) of this rule, but must be given and published no later than twenty-eight days after that completion, and
  • (b) must contain—
  • (i) the name and registered number of the institution,
  • (ii) the date that the institution went into special administration,
  • (iii) P’s name,
  • (iv) a statement that P was a director of the institution during the period of twelve months ending with the day before the institution entered special administration,
  • (v) a statement that it is P’s intention to act (or, where the institution has not entered into special administration, to act or continue to act) in all or any of the ways specified in Article 180(3) in connection with, or for the purposes of, the carrying on of the whole or substantially the whole of the business of the institution,
  • (vi) the prohibited name or, where the institution has not entered into special administration, the name under which the business is being, or is to be, carried on which would be a prohibited name in respect of P in the event of the institution entering special administration,
  • (vii) a statement that P would not otherwise be permitted to act in all or any of the ways specified in Article 180(3) without the leave of the court or the application of an exception created by these Rules,
  • (viii) a statement that contravention of the prohibition created by Article 180 is a criminal offence, and
  • (ix) a statement as set out in paragraph (6) of this rule, of the effect of issuing the notice under this paragraph.
  • (4) Notice may in particular be given under this rule—
  • (a) prior to the institution entering special administration where the business (or substantially the whole of the business) is, or is to be, acquired by another company under arrangements made by an office-holder acting in relation to the institution as supervisor of a voluntary arrangement (whether or not at the time of the giving of the notice P is a director of that other company), or
  • (b) at a time where P is a director of another company where—
  • (i) the other company has acquired, or is to acquire, the whole, or substantially the whole, of the business of the institution under arrangements made by the administrator, and
  • (ii) it is proposed that after the giving of the notice a prohibited name should be adopted by the other company.
  • (5) Notice may not be given under this rule by a person who has already acted in contravention of Article 180.
  • (6) The statement as to the effect of the notice under rule 240(2) of these Rules must be as set out below—

Article 180(3) of the Insolvency (Northern Ireland) Order 1989 lists the activities that a director of an institution that has gone into special administration may not undertake unless the court gives permission or there is an exception in the Payment and Electronic Money Institution Insolvency Rules 2026. This includes the exceptions in Part 11 of those Rules. These activities are— (a) being a director of another company that is known by a name which is either the same as a name used by the institution in special administration during the period of twelve months ending with the day before the institution entered special administration or is so similar as to suggest an association with that institution, (b) directly or indirectly being concerned or taking part in the promotion, formation or management of any such company, or (c) directly or indirectly being concerned or taking part in the carrying on of a business otherwise than through a company under a name of the kind mentioned in (a) above. This notice is given under rule 241 of the Payment and Electronic Money Institution Insolvency (Northern Ireland) Rules 2026 because the business of an institution which is in, or may go into, special administration is, or is to be, carried on otherwise than by the institution in special administration with the involvement of a director of that institution and under the same or a similar name to that of that institution. The purpose of giving this notice is to permit the director to act in these circumstances where the institution enters (or has entered) special administration without the director committing a criminal offence and, in the case of the carrying on of the business through another company, being personally liable for that company’s debts. Notice may be given where the person giving the notice is already the director of a company which proposes to adopt a prohibited name.

Second excepted case

241
  • (1) Where a person (“P”) to whom Article 180 applies, applies for permission of the court under that section not later than seven business days from the date on which the institution went into special administration, P may during the period specified in paragraph (2) of this rule, act in any of the ways mentioned in Article 180(3), notwithstanding that P has not the permission of the court under that section.
  • (2) The period referred to in paragraph (1) of this rule begins with the day on which the institution goes into special administration and ends either on the day falling six weeks after that date or on the day on which the court disposes of the application for permission under Article 80, whichever of those days occurs first.

Third excepted case

242

The court’s permission under Article 180(3) is not required where the company there referred to, though known by a prohibited name—

  • (a) has been known by that name for the whole of the period of twelve months ending with the day before the institution went into special administration, and
  • (b) has not at any time in those twelve months been dormant within the meaning of section 1169(1), (2) and (3)(a) of the Companies Act 2006[^f00021].

PART 12 — Provisions of general effect

CHAPTER 1 — Miscellaneous and general

Costs, expenses etc

243
  • (1) All fees, costs, charges and other expenses incurred in the course of the special administration are, unless otherwise stated, to be regarded as expenses of the special administration.
  • (2) The costs associated with the prescribed part must be paid out of the prescribed part.

Provable debts

244
  • (1) Except as provided in this rule, all claims by creditors are provable as debts against the institution whether they are present or future, certain or contingent, ascertained or sounding only in damages.
  • (2) Obligations arising under Part 2, 3 or 4 of the Proceeds of Crime Act 2002[^f00022] are not provable.
  • (3) The following claims are not provable until all other claims of creditors have been paid in full with interest under rule 134 of these Rules:
  • (a) any claim arising by virtue of section 382(1)(a) of the FSMA 2000[^f00023], unless it is also a claim arising by virtue of section 382(1)(b) of that Act;
  • (b) any claim which by virtue of the I (N.I.) O 1989 or any other enactment is a claim the payment of which in a special administration is to be postponed.
  • (4) Nothing in this rule prejudices any enactment or rule of law under which a particular kind of debt is not provable.

False representation of status for purpose of inspecting documents

245
  • (1) It is an offence for a person who does not have a right under these Rules to inspect a relevant document falsely to claim to be a creditor, customer, member of the institution or contributory of the institution with the intention of gaining sight of the relevant document.
  • (2) A relevant document is one which is on the court file or in the hands of the administrator or any other person and which a creditor, customer, member of the institution or contributory of the institution has a right to inspect under these Rules.
  • (3) A person guilty of an offence under this rule is liable to 6 months imprisonment or a fine limited to the statutory maximum, or both, as set out in the Schedule.

Punishment of offences

246

The Schedule has effect with respect to the ways in which certain contraventions of the Rules are punishable.

CHAPTER 2 — The giving of notice and the supply of documents

Application

247
  • (1) Subject to paragraphs (2) and (3) of this Rule, this Chapter applies where a notice or other document is required to be given, delivered or sent under the Regulations or these Rules by any person, including the administrator.
  • (2) This Chapter does not apply to the service of—
  • (a) any application to the court,
  • (b) any evidence in support of that application, or
  • (c) any order of the court.
  • (3) This Chapter does not apply to the submission of documents to the registrar of companies.

Personal delivery

248

Personal delivery of a notice or other document is permissible in any case.

Postal delivery of documents

249
  • (1) A notice or other document may be sent by post in accordance with the provisions of this rule, unless in any particular case some other form of delivery is required by the Regulations or these Rules or an order of the court.
  • (2) First class or second class post may be used to deliver a notice or other document except where these Rules require first class post to be used.
  • (3) Unless the contrary is shown—
  • (a) a notice or other document sent by first class post is treated as delivered on the second business day after the day on which it is posted;
  • (b) a notice or other document sent by second class post is treated as delivered on the fourth business day after the day on which it is posted;
  • (c) where a post-mark appears on the envelope in which a notice or other document was posted, the date of that post-mark is to be treated as the date on which the notice or other document was posted.
  • (4) In this rule, “post-mark” means a mark applied by a postal operator which records the date on which a letter entered the postal system of the postal operator.

Notice etc to authorised recipients

250

Where a notice or other document is to be given, delivered or sent to a person under the Regulations or these Rules, it may be given, delivered or sent instead to any other person authorised in writing to accept delivery on behalf of the first-mentioned person.

CHAPTER 3 — The giving of notice and the supply of documents to or by the administrator

Application

251
  • (1) Subject to paragraphs (2) and (3) of this rule, this Chapter applies where a notice or other document is required to be given, delivered or sent under the Regulations or these Rules.
  • (2) This Chapter does not apply to the submission of notices or other documents to the registrar of companies.
  • (3) Rules 255 to 258 of these Rules do not apply to the filing of any notice or other document with the court.

The form

252

Subject to any order of the court, any notice or other document required to be given, delivered or sent must be in writing and where electronic delivery is permitted a notice or other document in electronic form is treated as being in writing if it is capable of being—

  • (a) read by the recipient in electronic form, and
  • (b) reproduced by the recipient in hard-copy form.

Proof of sending

253
  • (1) Where a notice or other document is required to be given, delivered or sent by the administrator, the giving, delivering or sending of it may be proved by means of a certificate that the notice or other document was duly given, delivered or sent.
  • (2) A certificate under paragraph (1) of this rule may be given by—
  • (a) the administrator,
  • (b) the administrator’s solicitor, or
  • (c) a partner or an employee of either of them.
  • (3) Where a notice or other document is required to be given, delivered or sent by a person other than the administrator, the giving, delivering or sending of it may be proved by means of a certificate by that person—
  • (a) that the notice or document was given, delivered or sent by that person, or
  • (b) that another person (named in the certificate) was instructed to give, deliver or send it.
  • (4) A certificate under this rule may be endorsed on a copy or specimen of the notice or document to which it relates.

Authentication

254
  • (1) A notice, other document or information given, delivered, sent or supplied in hard copy form is sufficiently authenticated if it is signed by the person giving, delivering, sending or supplying it.
  • (2) A notice, other document or information given, delivered or sent in electronic form is sufficiently authenticated—
  • (a) if the identity of the sender is confirmed in a manner specified by the recipient, or
  • (b) where no such manner has been specified by the recipient, if the communication contains or is accompanied by a statement of the identity of the sender and the recipient has no reason to doubt the truth of that statement.
  • (3) If a notice, other document or information is authenticated by the signature of an individual on behalf of—
  • (a) a body of persons, the document must also state the position of that individual in relation to the body;
  • (b) a body corporate of which the individual is the sole member, the document must also state that fact.

Electronic delivery — general

255
  • (1) A notice or other document may be given, delivered or sent by electronic means unless, in any particular case, some other form of delivery is required by the Regulations or these Rules or an order of the court, provided that the intended recipient of the notice or other document has—
  • (a) given actual consent (whether in the specific case or generally) to electronic delivery and has—
  • (i) not revoked that consent, and
  • (ii) provided an electronic address for delivery;
  • (b) given deemed consent in accordance with paragraph (2) of this rule, (in which case the electronic address for delivery shall be the address used by the institution for communications with the intended recipient before the special administration commenced) and has not revoked that consent.
  • (2) For the purposes of paragraph (1) of this rule, an intended recipient is deemed to have consented to the electronic delivery of a notice or other document by the administrator where the intended recipient and the institution had customarily communicated with each other by electronic means before the special administration commenced.
  • (3) In the absence of evidence to the contrary, a notice or other document is presumed to have been delivered by electronic means where the sender can produce a copy of the electronic communication which—
  • (a) contains the notice or other document, or to which the notice or other document was attached, and
  • (b) shows the time and date the electronic communication was sent and the electronic address to which it was sent.
  • (4) A document sent electronically is deemed to have been delivered to the recipient at 9.00am on the next business day after it was sent.
  • (5) Paragraph (4) of these Rules, does not apply in respect of notices or other documents sent electronically under Part 2.

Electronic delivery by administrator

256
  • (1) Where the administrator gives, sends or delivers a notice or other document to any person by electronic means, the notice or document must contain or be accompanied by a statement—
  • (a) that the recipient may request a hard copy of the notice or document, and
  • (b) specifying a telephone number, e-mail address and postal address which may be used to make that request.
  • (2) Where a hard copy of the notice or other document is requested, it must be sent free of charge within five business days of receipt of the request by the administrator.

Use of websites by administrator

257
  • (1) This rule applies for the purposes of Article 208ZB[^f00024].
  • (2) Where the administrator is required to give, deliver or send a notice or other document to any person (other than in a case where personal service is required), the administrator may satisfy that requirement by sending that person a notice which contains—
  • (a) a statement that the notice or other document is available for viewing and downloading on a website,
  • (b) the address of that website together with any password necessary to view and download the notice or other document from that site, and
  • (c) a statement that the person to whom the notice is given, delivered or sent may request a hard copy of the notice or other document and specifying a telephone number, e-mail address and postal address which may be used to make that request.
  • (3) Where a notice to which this rule applies is sent, the notice or other document to which it relates must—
  • (a) be available on the website for a period of not less than two months after the end of the special administration or (if later) the release of the last person to hold office as administrator in the special administration, and
  • (b) be in a format that enables it to be downloaded from the website within a reasonable time of a request being made for it to be downloaded.
  • (4) Where a hard copy of the document is requested, it must be sent free of charge within five business days of the receipt of the request by the administrator.
  • (5) Where a document is given, delivered or sent to a person by means of a website in accordance with this rule, it is deemed to have been delivered—
  • (a) when the document was first made available on the website, or
  • (b) if later, when the notice under paragraph (2) of this rule was delivered to that person.

General use of websites to deliver notices and other documents

258
  • (1) The administrator may deliver a notice to each person to whom a notice or other document will be required to be given, delivered or sent in the special administration which contains—
  • (a) a statement that—
  • (i) future notices or other documents in the special administration other than those mentioned in paragraph (2) of this rule, will be made available for viewing and downloading on a website without notice to the recipient, and
  • (ii) the administrator will not be obliged to deliver, give or send any such notices or other documents to the recipient of the notice unless it is requested by that person,
  • (b) a statement that the recipient of the notice may at any time request a hard copy of any or all of the following—
  • (i) all notices and other documents currently available for viewing on the website,
  • (ii) all future documents which may be made available there,
  • (c) a telephone number, email address and postal address which may be used to make a request for a hard copy of a notice or other document, and
  • (d) the address of the website, any password required to view and download a relevant document from that site.
  • (2) A statement under paragraph (1)(a) of this rule, does not apply to the following notices or other documents—
  • (a) a notice or other document for which personal delivery is required,
  • (b) a notice under rule 115 of these Rules of intention to declare a dividend, and
  • (c) a notice or other document which is not delivered, given or sent generally.
  • (3) A notice or other document is delivered, given or sent generally if it is delivered, given or sent to some or all of the following classes of persons—
  • (a) members;
  • (b) contributories;
  • (c) creditors;
  • (d) customers;
  • (e) any class of members, contributories, customers or creditors.
  • (4) An administrator who has delivered a notice under paragraph (1) of this rule is under no obligation—
  • (a) to notify a person to whom the notice has been delivered when a notice or other document to which the notice applies has been made available on the website, or
  • (b) to deliver a hard copy of such a notice or other document unless a request is received under paragraph (1)(b) of this rule.
  • (5) An administrator who receives a request under paragraph (1)(b) of this rule—
  • (a) in respect of a notice or other document which is already available on the website must deliver a hard copy of the notice or other document to the recipient free of charge within five business days of receipt of the request, and
  • (b) in respect of all future notices or other documents must deliver each such notice or other document in accordance with the requirements for delivery of such a notice or other document in the Regulations and these Rules.
  • (6) A document to which a statement under paragraph (1)(a) of this rule applies must—
  • (a) remain available on the website for a period of not less than two months after the end of the special administration or (if later) the release of the last person to hold office as administrator in the special administration, and
  • (b) must be in a format that enables it to be downloaded within a reasonable time of a request being made for it to be downloaded.
  • (7) A notice or other document which is delivered to a person by means of a website in accordance with this rule is deemed to have been delivered—
  • (a) when that notice or other document was first made available on the website, or
  • (b) if later, when the notice under paragraph (1) of this rule was delivered to that person.
  • (8) Paragraph (7) of this rule does not apply in respect of a person who has made a request, under paragraph (1)(b)(ii) of this rule, for hard copies of all future documents.

Electronic delivery of special administration documents to court

259
  • (1) A notice or other document may not be delivered to a court by electronic means unless expressly permitted by these Rules.
  • (2) A document delivered to the court by electronic means is to be treated as delivered to the court at the time it is recorded by the court as having been received or otherwise as these Rules provide.

Notice etc to joint administrators

260

Where there are joint office-holders in a special administration, delivery of a document to one of them is to be treated as delivery to all of them.

Execution overtaken by judgment debtor’s insolvency

261
  • (1) This rule applies where execution has been taken out against property of a judgment debtor, and notice is given to the Enforcement of Judgments Office that the judgment debtor has entered special administration.
  • (2) Subject to rule 262 of these Rules, the notice must be delivered to the office of the Enforcement of Judgments Office—
  • (a) by hand, or
  • (b) by any other means of delivery which enables proof of receipt of the document at the relevant address.

Notice to the Enforcement of Judgments Office

262
  • (1) This rule applies in relation to any provision of the Regulations or these Rules which makes provision for the giving of notice to the Enforcement of Judgments Office.
  • (2) Any notice under paragraph (1) of this rule may be given by electronic means to the Enforcement of Judgments Office.

Electronic submission of information

263
  • (1) A requirement under these Rules for prescribed information to be sent by any person to the Secretary of State, the Land Registrar, or the administrator, shall be treated as having been satisfied where—
  • (a) the information is submitted electronically with the agreement of the person to whom the information is sent,
  • (b) the form in which the electronic submission is made satisfies the requirements of the person to whom the information is sent,
  • (c) all the prescribed information is provided in the electronic submission, and
  • (d) the person to whom the information is sent can provide in legible form the information so submitted.
  • (2) Where prescribed information is permitted to be sent electronically under paragraph (1) of this rule, any requirement that the information be accompanied by a signature is taken to be satisfied—
  • (a) if the identity of the person who is supplying the information and whose signature is required is confirmed in a manner specified by the recipient, or
  • (b) where no such manner has been specified by the recipient, if the communication contains or is accompanied by a statement of the identity of the person who is providing the information, and the recipient has no reason to doubt the truth of that statement.
  • (3) Where prescribed information has been supplied to a person, whether or not it has been supplied electronically in accordance with paragraph (2) of this rule, and a copy of that information is required to be supplied to another person falling within paragraph (1) of this rule, the requirements contained in paragraph (2) of this rule apply in respect of the supply of the copy to that other person, as they apply in respect of the original.

Contents of notices to be gazetted

264
  • (1) Subject to rule 266 of these Rules, where under the Regulations or these Rules a notice is gazetted, in addition to any content specifically required by the Regulations or any other provision of these Rules, the content of such a notice must be as set out in paragraph (2) of this rule, and rule 265.
  • (2) All gazetted notices must specify insofar as it is applicable in relation to the particular notice—
  • (a) a statement that the proceedings are being held in the court and the court reference number,
  • (b) the name, business address and date of appointment of the administrator,
  • (c) either an e-mail address, or a telephone number, through which the administrator may be contacted,
  • (d) the name of any person other than the administrator (if any) who may be contacted regarding the proceedings, and
  • (e) the IP number of the administrator.

Gazette notices relating to an institution that is a company

265

In addition to the information required by rule 264 of these Rules, a notice relating to an institution that is a company must specify—

  • (a) the registered name of the institution,
  • (b) its registered number,
  • (c) its registered office,
  • (d) any principal trading address if this is different from its registered office,
  • (e) any name under which it was registered in the twelve months prior to the date on which the institution entered special administration, and
  • (f) any name or style (other than its registered name) under which—
  • (i) the institution carried on business,
  • (ii) the institution received relevant funds from a customer, or
  • (iii) any debt owed to a creditor was incurred.

Omission of unobtainable information

266

Information required under rule 264 or 265 of these Rules to be included in a notice to be gazetted may be omitted if it is not reasonably practicable to obtain it.

The Gazette — general

267
  • (1) A copy of the Gazette containing any notice required by the Regulations or these Rules to be gazetted is evidence of any facts stated in the notice.
  • (2) In the case of an order of the court notice of which is required by the Regulations or these Rules to be gazetted, a copy of the Gazette containing the notice may in any proceedings be produced as conclusive evidence that the order was made on the date specified in the notice.
  • (3) Where—
  • (a) an order of the court which is gazetted has been varied, or
  • (b) any matter has been erroneously or inaccurately gazetted,

the person whose responsibility it was to procure the requisite entry in the Gazette must as soon as is reasonably practicable cause the variation of the order to be gazetted or a further entry to be made in the Gazette for the purpose of correcting the error or inaccuracy.

Content of notices advertised other than in the Gazette

268
  • (1) Subject to rule 270 of these Rules, where under the Regulations or these Rules a notice may be advertised otherwise than in the Gazette, in addition to any content specifically required by the Regulations or any other provision of these Rules, the content of such a notice must be as set out in paragraph (2) of this rule and rule 269 of these Rules.
  • (2) All notices published must specify insofar as it is applicable in relation to the particular notice—
  • (a) the name and business address of the administrator acting in the special administration to which the notice relates, and
  • (b) either an e-mail address, or a telephone number, through which the administrator may be contacted.

Non-Gazette notice relating to an institution that is a company

269

In addition to the information required by rule 268 of these Rules, a notice relating to an institution that is a company must state—

  • (a) the registered name of the institution,
  • (b) its registered number,
  • (c) any name under which it was registered in the twelve months prior to the date on which the institution entered special administration, and
  • (d) any name or style (other than its registered name) under which—
  • (i) the institution carried on business,
  • (ii) the institution received relevant funds from a customer, or
  • (iii) any debt owed to a creditor was incurred.

Non-Gazette notices — other provisions

270
  • (1) The information required to be contained in a notice to which rules 268 and 269 of these Rules apply, must be included in the advertisement of that notice in a manner that is reasonably likely to ensure, in relation to the form of the advertising used, that a person reading, hearing or seeing the advertisement will be able to read, hear or see that information.
  • (2) Information required under rule 268 or 269 of these Rules to be included in a notice may be omitted if it is not reasonably practicable to obtain it.

CHAPTER 4 — Notifications to the registrar of companies

Application of Chapter 4

271

This Chapter applies where a return, notice, document or other information is to be sent or delivered to the registrar of companies under the Regulations or these Rules. For the purposes of this Chapter, “notification” means any return, notice, document or other information which is to be sent or delivered to the registrar of companies,

Information to be contained in all notifications to the registrar of companies

272
  • (1) A notification to be sent to the registrar of companies under the Regulations or these Rules must specify—
  • (a) the registered name of the institution;
  • (b) its registered number;
  • (c) the nature of the notification;
  • (d) the regulation or the rule under which the notification is made;
  • (e) the date of the notification;
  • (f) the name and postal address of the person sending or delivering the notification;
  • (g) the capacity in which that person is acting in respect of the institution.
  • (2) The notification must be authenticated by the person sending or delivering the notification.

Notification relating to the administrator

273

In addition to the information required by rule 272 of these Rules, a notification relating to the office of the administrator must also specify—

  • (a) the name and business address of the administrator,
  • (b) the date of the event notified,
  • (c) where the notification relates to an appointment, the person, body or court making the appointment, and
  • (d) where the notification relates to the termination of an appointment, the reason for that termination (for example, resignation).

Notifications relating to documents

274

In addition to the information required by rule 272 of these Rules, a notification relating to a document other than a court order must also specify—

  • (a) the nature of the document, and
  • (b) either—
  • (i) the date of the document, or
  • (ii) where the document relates to a period of time, the period of time to which the document relates.

Notifications relating to court orders

275

In addition to the information required by rule 272 of these Rules, a notification relating to a court order must also specify—

  • (a) the nature of the court order, and
  • (b) the date of the order.

Notifications relating to other events

276

In addition to the information required by rule 272 of these Rules, a notification relating to any other event (for example the coming into force of a moratorium) must specify—

  • (a) the nature of the event including the regulation or rule under which it took place, and
  • (b) the date the event occurred.

Notifications of more than one nature

277

A notification which includes two or more of the types of notification set out in rules 272 to 276 of these Rules, must satisfy the requirements applying in respect of each of those notifications.

Notifications made to other persons at the same time

278
  • (1) Where under the Regulations or these Rules a notification is to be sent to another person at the same time that it is to be sent to the registrar of companies, that requirement may be satisfied by sending to that other person a copy of the notification sent to the registrar of companies.
  • (2) Paragraph (1) of this rule does not apply—
  • (a) where additional information is prescribed for the notification to the other person, or
  • (b) where the notification to the registrar of companies is incomplete.

CHAPTER 5 — Further provisions concerning documents

Confidentiality of documents — grounds for refusing inspection

279
  • (1) The administrator may refuse inspection of a document which forms part of the records of the special administration by a person who would otherwise be entitled to inspect it where the administrator considers that the document—
  • (a) should be treated as confidential, or
  • (b) is of such a nature that its disclosure would be prejudicial to the conduct of the special administration or might reasonably be expected to lead to violence against any person.
  • (2) The persons to whom the administrator may refuse inspection under this rule include members of the creditors’ committee.
  • (3) Where under this rule the administrator determines to refuse inspection of a document, the person wishing to inspect it may apply to the court for that determination to be overruled and the court may either overrule it altogether or sustain it subject to such conditions (if any) as it thinks just.

Right to copy documents

280

Where the Regulations or these Rules confer a right for any person to inspect documents, the right includes that of obtaining copies of those documents, on payment—

  • (a) in the case of documents on the court’s file of proceedings, of the fee chargeable under any order made under section 116 of the Judicature (Northern Ireland) Act 1978[^f00025], and
  • (b) in any other case, of the appropriate fee.

Charges for copy documents

281

Except where prohibited by these Rules, the administrator is entitled to require the payment of the appropriate fee for the supply of documents requested by a creditor, customer, member, contributory or member of the creditors’ committee.

Right to have list of creditors

282
  • (1) A creditor has the right to require the administrator to provide a list of the creditors and the amounts of their respective debts unless paragraph (5) of this rule applies.
  • (2) The administrator on being required to furnish the list under paragraph (1) of this rule—
  • (a) must send it to the person requiring the list to be furnished as soon as is reasonably practicable, and
  • (b) may charge the appropriate fee for doing so.
  • (3) Where any of the creditors of the institution are either—
  • (a) employees or former employees of the institution, or
  • (b) consumers claiming amounts paid in advance for the supply of goods or services,

the list furnished under paragraph (2) of this rule, shall state the number of employees or former employees of the institution and the total of the debts owed to them, and the number of consumers claiming amounts paid in advance for the supply of goods or services and the total of the debts owed to them, but shall not include the names and addresses of such creditors.

  • (4) The name and address of any creditor may be omitted from the list furnished under paragraph (2) of this rule, where the administrator is of the view that its disclosure would be prejudicial to the conduct of the proceedings or might reasonably be expected to lead to violence against any person provided that—
  • (a) the amount of the debt in question is shown in the list, and
  • (b) a statement is included in the list that the name and address of the creditor has been omitted in respect of that debt.
  • (5) Paragraph (1) of this rule, does not apply where a statement of affairs has been delivered to the registrar of companies.

CHAPTER 6 — Time limits and security

Time limits

283
  • (1) The provisions of Order 3 of the Rules of the Court of Judicature, except rules 3 and 6, apply as regards computation, extension and abridgement of time, to anything required or authorised to be done by these Rules.
  • (2) The provisions of Order 3 of the Rules of the Court of Judicature, except rule 3 and 6, apply so as to enable the court to extend or shorten the time for compliance with anything required or authorised to be done by these Rules.

Administrator’s security

284
  • (1) Wherever under these Rules any person has to appoint or certify the appointment of an administrator, that person must, before making or certifying the appointment, be satisfied that the person appointed or to be appointed has security for the proper performance of that office.
  • (2) It is the duty of the creditors’ committee to review from time to time the adequacy of the administrator’s security.
  • (3) The cost of the administrator’s security must be paid as an expense of the proceedings.

CHAPTER 7 — Transfer of proceedings

Proceedings commenced in the wrong division of the High Court

285

Where proceedings relating to a special administration are commenced in one division of the High Court, the Judge may, of his own motion order the transfer of the proceedings to the Chancery Division of the High Court.

Proceedings other than special administration commenced

286
  • (1) The FCA may apply to the court to order that the proceedings be converted to a special administration where—
  • (a) a winding up order or an administration order has been made in respect of an institution, or
  • (b) a resolution has been made for the winding up of or for the appointment of an administrator of an institution.
  • (2) In making an order under paragraph (1) of this rule, the court may give such directions as it sees fit, including directions as to the former officer-holder’s remuneration and expenses.
  • (3) An application under paragraph (1) of this rule may be made without notice.
  • (4) Without prejudice to the generality of the court’s power in paragraph (2) of this rule, where the person appointed as office-holder under the original proceedings (“P”) is not the same person as the administrator in the special administration, the court may direct that—
  • (a) P be sent a copy of the order under paragraph (1) of this rule by the administrator,
  • (b) P hand over—
  • (i) the records of the original proceedings, including correspondence, proofs and other related papers appertaining to those proceedings while they were within P’s responsibility,
  • (ii) the institution’s books, papers and other records, and
  • (iii) all the assets of the institution and the relevant funds held by the institution in P’s possession.
  • (5) In this rule –
  • (a) “office-holder” means provisional liquidator, liquidator or administrator as the case may be, and
  • (b) “original proceedings” means the proceedings following the making of the winding up order, the administration order or the resolution referred to in paragraph (1) of this rule.

PART 13 — General interpretation and application

Introduction

287

Any definition given in this Part applies except and in so far as the context otherwise requires.

“The High Court” and “the Master”

288
  • (1) Anything to be done under or by virtue of the Regulations or these Rules by, to or before the court may be done by, to or before a judge of the High Court or the Master.
  • (2) The Judge or Master may authorise any act of a formal or administrative character which is not by statute the Judge or the Master’s responsibility to be carried out by the Chancery Judge or any officer of the court acting on the Master’s behalf, in accordance with directions given by the Chancery Judge.
  • (3) “the Master” means the Master (Bankruptcy).

Remote attendance at meetings and place

289

Reference to a “venue”—

  • (a) in relation to any proceeding or attendance before the court is to the time, date and place or platform for the proceeding or attendance,
  • (b) in relation to an examination under rule 233 of these Rules, is to the time, date and place for the examination, and
  • (c) in relation to a meeting—
  • (i) is to the time, date and place for the meeting, or
  • (ii) in the case of a meeting to be conducted and held in accordance with rule 79(2) of these Rules, or Article 208ZA of the I (N.I) O 1989, is to the time and date of the meeting and the arrangements the administrator proposes to enable persons to exercise their rights to speak and vote at the meeting.

Insolvent estate

290

References to “the insolvent estate” are to the institution’s assets.

The appropriate fee

291

”The appropriate fee” means 15 pence per A4 or A5 page, and 30 pence per A3 page.

“Debt” and “liability”

292
  • (1) Subject to paragraph (2) of this rule, “debt” means any of the following—
  • (a) any debt or liability to which the institution is subject on the date on which the institution entered special administration,
  • (b) any debt or liability to which the institution may become subject after that date by reason of any obligation incurred before that date, and
  • (c) any interest provable as mentioned in rule 134 of these Rules.
  • (2) In paragraph (1)(a) of this rule, the reference to debt or liability includes a shortfall claim even if the shortfall claim is incurred after the date on which the institution entered special administration.
  • (3) For the purposes of any provision of the Regulations or these Rules, any liability in tort is a debt provable in the special administration, if either—
  • (a) the cause of action has accrued at the date on which the institution went into special administration, or
  • (b) all the elements necessary to establish the cause of action exist at that date except for actionable damage.
  • (4) For the purposes of references in any provision of the Regulations or these Rules to a debt or liability, it is immaterial whether the debt or liability is present or future, whether it is certain or contingent, or whether its amount is fixed or liquidated, or is capable of being ascertained by fixed rules or as a matter of opinion, and references in any such provision to owing a debt are to be read accordingly.
  • (5) In any provision of the Regulations or these Rules, except in so far as the context otherwise requires, “liability” means (subject to paragraph (3) of this Rule) a liability to pay money or money’s worth, including any liability under an enactment, any liability for breach of trust, any liability in contract, tort or bailment, and any liability arising out of an obligation to make restitution.

Application of the I (N.I.) O 1989 and the Company Directors Disqualification (N.I.) Order 2002

293

For the purposes of these Rules, any reference in I (N.I.) O 1989 or the Company Directors Disqualification (N.I.) Order 2002[^f00026] to “leave” of the court is to be construed as meaning “permission” of the court.

SCHEDULE — Punishment of offences

Rule creating offence General nature of offence Mode of prosecution Punishment Daily default fine (where applicable)
Rule 87 Administrator failing to send a progress report Summary Level 3 on the standard scale One-tenth of level 3 on the standard scale
Rule 180 Failure to comply with administrator’s duties on vacating office Summary Level 3 on the standard scale One-tenth of level 3 on the standard scale
Rule 245 False representation of status for purpose of inspecting documents 1. On indictment 2 years imprisonment or a fine, or both
2. Summary 6 months imprisonment, or a fine limited to the statutory maximum, or both

Signed

Sealed with the Official Seal of the Department of Justice on 22nd January 2026

Naomi Long — Minister of Justice

I concur

Siobhan Keegan — The Lady Chief Justice of Northern Ireland

The Department of Finance concurs with the foregoing Rules

Sealed with the Official Seal of the Department of Finance on 26th January 2026

John O’Dowd — Minister of Finance

Explanatory note

(This note is not part of the Rules)

EXPLANATORY NOTE

These Rules set out the procedure for the payment institution special administration process or electronic money institution special administration process (as the case may be) in Northern Ireland under the Payment and Electronic Money Institution Insolvency Regulations 2021 (“the Regulations”) as amended by the Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023.

The main features of the special administration process in each case are that:

  • (a) an administrator is appointed, and the institution enters special administration, by court order;
  • (b) special administration objectives and procedures apply;
  • (c) specific provision is made about how those procedures apply to small institutions;
  • (d) the administrator is to pursue the special administration objectives in accordance with the statement of proposals.

In other respects the procedure is the same as for administration under Schedule B1 to the Insolvency (Northern Ireland) Order, subject to modifications and the inclusion of certain liquidation provisions of that Order.

The Rules make provision in relation to the procedure as follows:

Part 2 sets out the procedure for applying for a special administration order.

Part 3 sets out the process of the special administration.

Part 4 provides for the expenses of the special administration.

Part 5 sets out the rules concerning relevant funds claims.

Part 6 provides for the pursuit of Objective 1.

Part 7 provides for distributions to creditors.

Part 8 sets out rules concerning the administrator.

Part 9 provides for the end of the special administration.

Part 10 sets out court procedure and practice.

Part 11 provides for the application of Article 180 of the Insolvency (N.I.) Order 1989 (prohibited names).

Part 12 contains provisions of general effect.

Part 13 provides for general interpretation and application.

The Rules apply to institutions incorporated as companies as well as to institutions that are:

  • (a) limited liability partnerships by virtue of paragraph 5 of Schedule 1 of the Regulations which applies the Rules with such modifications as the context requires for giving effect to the Regulations; or
  • (b) partnerships by virtue of paragraph 9 of Schedule 2 to the Regulations which applies Article 18 of and Schedule 10 to the Insolvent Partnerships Order (N.I.) 1995 (S.R. 1995/225).

Footnotes

[^f00001]: S.I. 1989/2405 (N.I.19). Article 359 was amended by the Insolvency (Northern Ireland) Order 1989 (Amendment Regulations (Northern Ireland) 2002 (S.R. 2002 No. 223), section 15 of and paragraph 81 of Schedule 5 to the Constitutional Reform Act 2005 (c.4), Article 15(1) and (5) of and paragraph 142 of Schedule 18 to the Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976) and by the Insolvency Amendment (EU 2015/848) Regulations 2017 (S.I. 2017/702).

[^f00002]: S.I. 2021/716.

[^f00003]: 1971 c. 80.

[^f00004]: S.R. 1980 No. 346. The Rules of the Supreme Court (Northern Ireland) 1980 were renamed in accordance with Paragraph 3 of Schedule 11 to the Constitutional Reform Act 2005 (c.4).

[^f00005]: Article 150A was inserted by the Insolvency (Northern Ireland) Order 2005.

[^f00006]: (S.I. 2005/1455 (N.I.10), art.2 with S.R. 2006 No. 25.

[^f00007]: 2006 c. 46.

[^f00008]: S.I. 2021/716.

[^f00009]: 2013 c. 33.

[^f00010]: Article 199 was amended by S.I. 2011/245

[^f00011]: S.I. 2017/752, amended by S.I. 2017/1173, 2018/1021. There are other amending instruments but none is relevant.

[^f00012]: S.I. 2011/99, amended by S.I. 2013/3115, 2015/575, 2017/252, 2017/1173, 2018/1021. There are other amending instruments but none is relevant.

[^f00013]: Article 208ZA was inserted by 2016 c.2.

[^f00014]: Article 152 was amended by Banking Act 2009 c.1, S.I. 2011/245.

[^f00015]: 1970 c.18(N.I.).

[^f00016]: Articles 152 to 154 were amended by Banking Act 2009 (c.1) and S.I. 2011/245.

[^f00017]: Article 200 was amended by Banking Act 2009 (c.1) and S.I. 2011/245.

[^f00018]: Article 201 was amended by Banking Act 2009 (c.1), S.I. 2011/245, S.I. 2013/1388 and the Financial Services (Banking Reform) Act 2013 (c.33).

[^f00019]: 1986 No. 596.

[^f00020]: Article 180 was amended by Banking Act 2009 (c.1) and S.I. 2011/245.

[^f00021]: 2006 c.46

[^f00022]: 2002 c. 9

[^f00023]: 2000 c. 8.

[^f00024]: Article 208ZB was inserted by the Insolvency Amendment Act (Northern Ireland) 2016, c.2.

[^f00025]: 1978 c.23.

[^f00026]: 2002 No.3150 (N.I. 4).

Editorial notes

[^key-35d88d2d18795ceac7803cfc8a02e6ca]: Rule 62 not in operation at made date, see rule 2(2)

[^key-630081b8f43ec59c976dab355b162ce6]: Rule 63 not in operation at made date, see rule 2(2)

[^key-ed256d584347d76418cda01c5aeb5ce9]: Rule 64 not in operation at made date, see rule 2(2)

[^key-6679cdee84623e84640d12cf891d5fe5]: Rule 65 not in operation at made date, see rule 2(2)

[^key-4ed293262027af092eb63907881ce413]: Rule 258 not in operation at made date, see rule 2(3)

[^key-fe91df5e7aad7679fcb6425a6d532cac]: Rule 207 in operation at 2.3.2026, see rule 2(1)

[^key-5994c13e49c3a5827e3c6480c6cc0190]: Rule 2 in operation at 2.3.2026, see rule 2(1)

[^key-6648814985dcd4dc219143167ac33795]: Rule 211 in operation at 2.3.2026, see rule 2(1)

[^key-7860a02f3263c51ff724e57b235fba3f]: Rule 293 in operation at 2.3.2026, see rule 2(1)

[^key-c3ab854f607b46c527020bcf8cd1f590]: Rule 1 in operation at 2.3.2026, see rule 2(1)

[^key-3cae71f5e3c29d83ab9e614dc3de31e3]: Rule 3 in operation at 2.3.2026, see rule 2(1)

[^key-b56d4784fc9c867d4f34fea71ef6ea59]: Rule 4 in operation at 2.3.2026, see rule 2(1)

[^key-c523373fff136ff03dfa7fd7c34bc702]: Rule 5 in operation at 2.3.2026, see rule 2(1)

[^key-b5491ec7ff1255c9aa4c9efed1690a44]: Rule 6 in operation at 2.3.2026, see rule 2(1)

[^key-660fd6d7ab026fffa21995328f8275c5]: Rule 7 in operation at 2.3.2026, see rule 2(1)

[^key-2c15d75892b0dc07cbdbfa803342a92e]: Rule 8 in operation at 2.3.2026, see rule 2(1)

[^key-8aee79d365fe28f9a161de94dc9085dd]: Rule 9 in operation at 2.3.2026, see rule 2(1)

[^key-c43abc2c1506c4356bf0487da2e7e85f]: Rule 10 in operation at 2.3.2026, see rule 2(1)

[^key-b9f07972ec70fff5bd9987cbb4b1c356]: Rule 11 in operation at 2.3.2026, see rule 2(1)

[^key-41494e433beaefdf0a6b10a15f99e9f1]: Rule 12 in operation at 2.3.2026, see rule 2(1)

[^key-ae11dc732489a8312b17557b4e2a75eb]: Rule 13 in operation at 2.3.2026, see rule 2(1)

[^key-594b755d517298b8d9a14d997d72762e]: Rule 14 in operation at 2.3.2026, see rule 2(1)

[^key-e0678d0a8d0e7abdcc0235f8fe024d70]: Rule 15 in operation at 2.3.2026, see rule 2(1)

[^key-580424fe153020ab66b055d3fba44475]: Rule 16 in operation at 2.3.2026, see rule 2(1)

[^key-f09d6310bdd09c4652a0c89d518441f0]: Rule 17 in operation at 2.3.2026, see rule 2(1)

[^key-088f072cd25ed9373fe39b7ceccc2be6]: Rule 18 in operation at 2.3.2026, see rule 2(1)

[^key-d322f9783746694e686496c0acc05e8a]: Rule 19 in operation at 2.3.2026, see rule 2(1)

[^key-38a27765e6c3ff6a3fa709d01175ab9b]: Rule 20 in operation at 2.3.2026, see rule 2(1)

[^key-9bd294164c11e3c646b1ccdf56d32a9c]: Rule 21 in operation at 2.3.2026, see rule 2(1)

[^key-b7bbfd3b54054bd46fc4bea689d7ddd4]: Rule 22 in operation at 2.3.2026, see rule 2(1)

[^key-4d79b3503cccb5bad22667d9a528c620]: Rule 23 in operation at 2.3.2026, see rule 2(1)

[^key-676deab7fd211478f4d5914872954077]: Rule 24 in operation at 2.3.2026, see rule 2(1)

[^key-ad5012dd132e95e7c82ad55462d115ed]: Rule 25 in operation at 2.3.2026, see rule 2(1)

[^key-43e492395f67f4f35269728ef5f32262]: Rule 26 in operation at 2.3.2026, see rule 2(1)

[^key-2658c3803921860c356cc4e3f2e115de]: Rule 27 in operation at 2.3.2026, see rule 2(1)

[^key-cbe1d2f400c55bafc65cf36cbb89ae8a]: Rule 28 in operation at 2.3.2026, see rule 2(1)

[^key-a89c3496ea1e47fafb556f02f1262255]: Rule 29 in operation at 2.3.2026, see rule 2(1)

[^key-eb999c02fd1e8bed510afbfdb57e2241]: Rule 30 in operation at 2.3.2026, see rule 2(1)

[^key-6e313fbaba5050ddced22e2f929d4cae]: Rule 31 in operation at 2.3.2026, see rule 2(1)

[^key-03382c0e680cc27b03ad92042c205624]: Rule 32 in operation at 2.3.2026, see rule 2(1)

[^key-79b72f1a624f80dd0d10b0df825b466b]: Rule 33 in operation at 2.3.2026, see rule 2(1)

[^key-de59bcee2b618eceadaf486f1ae43e1c]: Rule 34 in operation at 2.3.2026, see rule 2(1)

[^key-fd385d8452415b85a3a176515a6af76e]: Rule 35 in operation at 2.3.2026, see rule 2(1)

[^key-6b0d1bd76c2cbdff461cd7d444aa1353]: Rule 36 in operation at 2.3.2026, see rule 2(1)

[^key-0e1a341744c79cfa68e48d7c7dfe38c7]: Rule 37 in operation at 2.3.2026, see rule 2(1)

[^key-28dfc5b1c81e99f33beb691af64b26b8]: Rule 38 in operation at 2.3.2026, see rule 2(1)

[^key-9b801bfa2e10aafc6baab02c3d5ceee3]: Rule 39 in operation at 2.3.2026, see rule 2(1)

[^key-412ad59a14d48e97d825a8304d08c6ef]: Rule 40 in operation at 2.3.2026, see rule 2(1)

[^key-aa9c768bde09791e290eccd04423ca1b]: Rule 41 in operation at 2.3.2026, see rule 2(1)

[^key-b09e0fd3f33d949fdeed1b2bf05d489d]: Rule 42 in operation at 2.3.2026, see rule 2(1)

[^key-80e6c9b7f8ada8d839e4e6c8072674a0]: Rule 43 in operation at 2.3.2026, see rule 2(1)

[^key-c45bb2585e94a60b4cabdb5846cda5d1]: Rule 44 in operation at 2.3.2026, see rule 2(1)

[^key-671109d5834a344e8da5caec238c0d36]: Rule 45 in operation at 2.3.2026, see rule 2(1)

[^key-a5ef58845c759f0d7ef14e9b40bd831a]: Rule 46 in operation at 2.3.2026, see rule 2(1)

[^key-97aa0dbc0c4ed6258c70e6c9ca6c9305]: Rule 47 in operation at 2.3.2026, see rule 2(1)

[^key-a8a7be973639196ca74ed05195b36664]: Rule 48 in operation at 2.3.2026, see rule 2(1)

[^key-098ac48646ae59b244adb0957e31d9e0]: Rule 49 in operation at 2.3.2026, see rule 2(1)

[^key-c3aee1618b12043f0ad1df7e388ae0a2]: Rule 50 in operation at 2.3.2026, see rule 2(1)

[^key-af83c0fe12edcb0237fdef30d0da4ccb]: Rule 51 in operation at 2.3.2026, see rule 2(1)

[^key-529ad2b9ebb2c375b89c3d8c69cce63a]: Rule 52 in operation at 2.3.2026, see rule 2(1)

[^key-0b15756ef463156b2f9f4b230b3c96c5]: Rule 53 in operation at 2.3.2026, see rule 2(1)

[^key-8640928e14e261375e9b07062bc09351]: Rule 54 in operation at 2.3.2026, see rule 2(1)

[^key-8e0c8b2e2a51b967dec810cb1780b768]: Rule 55 in operation at 2.3.2026, see rule 2(1)

[^key-a0343f2d08df0351d4ce5bd0a1157887]: Rule 56 in operation at 2.3.2026, see rule 2(1)

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