The Insolvency (Scotland) (Receivership and Winding up) Rules 2018

[^key-fa8dc22c72f247c9428ccdb2d620452f]: Words in rule 1.8 substituted (31.12.2020) by S.I. 2019/146, Sch. para. 137C(3) (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-40a1d1f2e130ac66db8f88af7424abbf]: Rule 1.8(ba) inserted by S.I. 2019/146, Sch. para. 137C(4) (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-a81f20a55ed55af8369055965fd73500]: Rule 1.8(c) substituted (31.12.2020) by S.I. 2019/146, Sch. para. 137C(5) (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-aacb2d9972e1e412e9018899efe28458]: Word in rule 5.4(1)(f) inserted (31.12.2020) by S.I. 2019/146, Sch. para. 137E(a) (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-62e6e01a70760d9a4fbaafcf353b2ede]: Rule 5.4(1)(g) omitted (31.12.2020) by virtue of S.I. 2019/146, Sch. para. 137E(b) (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-0d3e1244ed62494765c93d7d5ca1a413]: Rule 5.4(1)(h) omitted (31.12.2020) by virtue of S.I. 2019/146, Sch. para. 137E(c) (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-b993e519beea85298e73455b79cb06ae]: Rule 7.16(3)(k) omitted (31.12.2020) by virtue of S.I. 2019/146, Sch. para. 137F (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-ca5c31b7148fca52357e57014d981211]: Words in rule 7.28(3)(a) omitted (31.12.2020) by virtue of S.I. 2019/146, Sch. para. 137G (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-c050e94834031cf395481beccd4dd681]: Rule 7.31(14) omitted (31.12.2020) by virtue of S.I. 2019/146, Sch. para. 137H (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-9b23ae8b0b9772002d304d2f601f307f]: Words in rule 8.11(1) omitted (31.12.2020) by virtue of S.I. 2019/146, Sch. para. 137I (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-913d3c4b1e3cb742a0b93572b8349f4a]: Rule 8.30 omitted (31.12.2020) by virtue of S.I. 2019/146, Sch. para. 137J (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-48adc63fab1237c2e9e26e4d419cafae]: Words in rule 8.31(5) omitted (31.12.2020) by virtue of S.I. 2019/146, Sch. para. 137K(a) (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-6719d58158b9f32671bdeb5f9fb4caeb]: Words in rule 8.31(7) omitted (31.12.2020) by virtue of S.I. 2019/146, Sch. para. 137K(b) (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-c9a2c33cd393f9245c81b2bb89f3c7fa]: Rule 11.4(3)(e) substituted (31.12.2020) by S.I. 2019/146, Sch. para. 137M (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^M_F_0d8c013b-417a-4941-d38e-a46840231d6a]: Rules 11.6-11.17 omitted (31.12.2020) by virtue of S.I. 2019/146, Sch. para. 137N (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^M_F_d4f7c9b9-a4a4-44b6-ab1c-2626fcd3da02]: Words in rule 1.8 inserted (31.12.2020) by S.I. 2019/146, Sch. para. 137C(3) (as inserted by The Insolvency (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/1459), reg. 1(2), Sch. para. 6; 2020 c. 1, Sch. 5 para. 1(1))

[^key-0e848070dac0751a29f85d5753ea5797]: Rule 7.27A inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 12(1) (with rules 4, 5)

[^key-b0d154a24436ec469aaa24f23311a8fe]: Rule 4.4(1A)(1B) inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 6(3) (with rules 4, 5)

[^key-f86f80e7c2e7cc1b756bc4037ca9ec83]: Words in rule 4.4(1) inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 6(2) (with rules 4, 5)

[^key-aca835964cd6570984fd11574da38d10]: Rule 4.20(10) inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 7(2) (with rules 4, 5)

[^key-ab68ed7b9440c174a48d0fdbfcb6454f]: Rule 4.22(7) inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 8(2) (with rules 4, 5)

[^key-0644f9ce02164d3579ea9ec62099cccd]: Rule 5.5(ba) inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 9(2) (with rules 4, 5)

[^key-567920a1e85576cbeddd54a3102e5779]: Rule 5.10(5)(aa) inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 10(2) (with rules 4, 5)

[^key-33f4c4fd654d7260a79dbf9ffce7756b]: Rules 5.13(1A)-(1C) inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 11(3) (with rules 4, 5)

[^key-b6a1ad5701c0c1b3eaf3d320fe30e725]: Words in rule 5.13(1) inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 11(2) (with rules 4, 5)

[^key-8db674a9cccb001dd199ad868aac204f]: Rule 7.28(1A) inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 13(2) (with rules 4, 5)

[^key-aaf37cf26d5688e8c68b090338fa74ed]: Rule 7.31(7A) inserted (1.10.2021) by The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021 (S.I. 2021/1025), rules 1, 14(2) (with rules 4, 5)

Reasons for stating whether proceedings are or will be COMI proceedings, establishment proceedings etc.

Priority of moratorium debts in a subsequent winding up

7.27A

• (1) Where section 174A applies, the moratorium debts and priority pre-moratorium debts mentioned in subsection (2)(b) of that section are payable in the following order of priority—

• (a) amounts payable in respect of goods or services supplied during the moratorium under a contract where, but for section 233B(3) or (4), the supplier would not have had to make that supply;

• (b) wages or salary arising under a contract of employment;

• (c) other debts or other liabilities apart from the monitor’s remuneration or expenses; and

• (d) the monitor’s remuneration or expenses.

Order of priority of expenses of liquidation

Winding up commencing as voluntary

Saving for powers of the court (section 156)

Payment of dividends

Unclaimed dividends

Small debts

Contents of notice to be delivered to creditors owed small debts etc.