The Insolvency (England and Wales) Rules 2016

Statement of affairs: expenses

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: the information referred to in paragraph (5) is required to be included in the first progress report of the liquidator. See rule 18.3(5).]

Moving from administration to dissolution (paragraph 84 of Schedule B1)

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: for the application of this Part see introductory rule 3.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: see sections 234(1) and 235(1) for the application of section 235 to administrative receivers.]

[Note: section 47(2) requires the statement of affairs to be verified by a statement of truth.]

Statement of affairs: statement of concurrence

Statement of affairs: retention by administrative receiver

Statement of affairs: release from requirement and extension of time (section 47(5))

Statement of affairs: expenses

Limited disclosure

Administrative receiver's report to the registrar of companies and secured creditors (section 48(1))

Copy of report for unsecured creditors (section 48(2))

Invitation to creditors to form a creditors' committee

Disposal of charged property (section 43(1))

Summary of receipts and payments

Resignation

Deceased administrative receiver

Other vacation of office

Notice to registrar of companies (section 45(4))

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: the “official rate” referred to in paragraph (1)(b) is defined in section 251 as being the rate referred to in section 189(4).]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: (1) section 95(4A) requires the statement of affairs to be verified by a statement of truth;

(2) the “official rate” referred to in paragraph (2)(c) is defined in section 251 as being the rate referred to in section 189(4)).]

[Note: section 99(2A) requires the statement of affairs to be verified by a statement of truth.]

Additional requirements as to statements of affairs

Statement of affairs: statement of concurrence

Order limiting disclosure of statement of affairs etc.

Expenses of statement of affairs and decisions sought from creditors

Delivery of accounts to liquidator (section 235)

Expenses of assistance in preparing accounts

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Notes: (1) for petitions by a contributory or relevant office-holder (an administrator, administrative receiver or supervisor of a CVA) see Chapter 4;

(2) a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: (1) “relevant office-holder” is defined in rule 7.4(2);

(2) a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: rule 81.9 (as amended) of the CPR requires a warning as mentioned in paragraph (3) to be displayed prominently on the front of the order.]

Expenses of examination

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Notes: (1) a debt relief order under Part 7A of the Act may be made in respect of “qualifying debts” (as defined in section 251A(2)); these do not include “excluded debts” which are prescribed by rule 9.2 for the purposes of section 251A(4).

(2) “approved intermediaries” and “competent authority” are defined in section 251U of the Act for purposes of Part 7A of the Act.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note. See rule 10.24 for the contents of an order dismissing or giving permission to withdraw a petition.]

10

• (1) Where the petitioner applies to the court for the petition to be dismissed, or for permission to withdraw it, the petitioner must file with the court a witness statement specifying the grounds of the application and the circumstances in which it is made if —

• (a) a person has delivered notice under rule 10.19 of intention to appear at the hearing of the petition; or

• (b) the court so orders.

• (2) If any payment has been made to the petitioner since the petition was filed by way of settlement (in whole or in part) of the debt or any arrangement has been entered into for securing or compounding the debt, the witness statement must also state—

• (a) what dispositions of property have been made for the purposes of the settlement or arrangement;

• (b) whether, in the case of any disposition, it was property of the debtor, or of some other person; and

• (c) whether, if it was property of the debtor, the disposition was made with the approval of, or has been ratified by, the court (if so, specifying the relevant court order).

• (3) An order giving permission to withdraw a petition must not be made before the petition is heard.

• (4) The order of dismissal or granting permission to withdraw a bankruptcy petition must contain—

• (a) identification details for the proceedings;

• (b) the date of the filing of the bankruptcy petition;

• (c) the name, postal address and description of the applicant;

• (d) a statement that the petition has been heard;

• (e) the order that the petition be dismissed or that, with the permission of the court, the petition is withdrawn;

• (f) details of any further terms of the order;

• (g) the date and reference number of the registration of the petition as a pending action with the Chief Land Registrar;

• (h) an order that the entry relating to the petition in the register of pending actions be vacated on the debtor's application; and

• (i) the date of the order.

Contents of bankruptcy order

Delivery and notice of the order

Application to Chief Land Registrar to register bankruptcy order

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: section 377 provides that the acts of the special manager are valid notwithstanding any defect in the special manager's appointment or qualifications.]

Security

Failure to give or keep up security

Accounting

Termination of appointment

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: rule 81.9 (as amended) of the CPR requires a warning as mentioned in paragraph (2)(f) to be displayed prominently on the front of the order.]

Notice of public examination

Order for public examination requested by creditors

[Note: rule 81.9 (as amended) of the CPR requires a warning as mentioned in paragraph (6) to be displayed prominently on the front of the order.]

Procedure at public examination

[Note: rule 81.9 (as amended) of the CPR requires a warning as mentioned in paragraph (2) to be displayed prominently on the front of the order.]

Expenses of examination

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

Interpretation

10.114A

In this Chapter, the “permitted fee” means the amount which is prescribed for the purposes of section 7(4)(a) of the Attachment of Earnings Act 1971.

Approval of income payments agreements

Acceptance of income payments agreements

Variation of income payments agreements

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: see also section 281 (effect of discharge).]

Costs under this Chapter

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: “the earlier bankruptcy”, “the existing trustee” and “the later bankruptcy” are defined in section 334(1).]

General duty of existing trustee

Delivery up to later trustee

Existing trustee's expenses

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

Application

10.153A

The rules in this chapter apply to proceedings arising out of criminal bankruptcy orders.

Contents of petition

Status and functions of Official Petitioner

Interim receivership

Proof of bankruptcy debts and notice of order

Rules not applying in criminal bankruptcy

Annulment of criminal bankruptcy order

Application by bankrupt for discharge

Report of official receiver

Order of discharge

Deferment of issue of order pending appeal

Costs under this Chapter

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: section 283A(6)(b) gives the court the power to impose a longer period than the three years mentioned in section 283A(2) in such circumstances as the court thinks appropriate.]

Charging order

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[A document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: (1) a document required by the Act or these Rules must also contain the standard contents set out in Part 1 and an application to court must also contain the standard contents set out in rule 1.35;

(2) Paragraphs 3 and 4 of Schedule 5 make provision in relation to the court's power to extend the time for doing anything required by these Rules;

(3) the rules about the applications referred to in rule 12.6 are found in Chapter 2 of Part 3 (administration applications); Chapter 3 of Part 7 (petition for winding up order by creditor) and Chapter 4 of Part 7 (petition for winding up by contributory or office-holder) and Chapter 2 of Part 10 (creditor's bankruptcy petitions).]

[Note: see rule 1.46 for electronic delivery of documents to the court.]

Fixing the venue

Service or delivery of application

Hearing in urgent case

Directions

Hearing and determination without notice

Adjournment of the hearing of an application

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: for rules about public examinations see Chapter 13 of Part 7 and Chapter 8 of Part 10.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: “bankruptcy debt” and related expressions are defined in relation to bankruptcy in section 382.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: for the equivalent rule for voluntary liquidation see section 107 of the Act and for bankruptcy section 328 of the Act.]

[Note: in respect of bankruptcy see section 326 (distribution of property in specie).]

Administration and winding up: estimate of value of debt

Secured creditor: value of security

Secured creditor: surrender for non-disclosure

Secured creditor: redemption by office-holder

Secured creditor: test of security's value

Realisation or surrender of security by creditor

Discounts

Debts in foreign currency

Payments of a periodical nature

[Note: provision for the payment of interest out of a surplus remaining after payment of the debts is made by section 189(2) in respect of winding up and section 328(4) in respect of bankruptcy.]

Administration: mutual dealings and set-off

Winding up: mutual dealings and set-off

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: section 324 makes provision in respect of such a declaration and distribution in a bankruptcy.]

Gazette notice of intended first dividend or distribution

Individual notices to creditors etc. of intended dividend or distribution

Contents of notice of intention to declare a dividend or make a distribution

Further contents of notice to creditors owed small debts etc.

Admission or rejection of proofs following last date for proving

Postponement or cancellation of dividend

Declaration of dividend

Notice of declaration of a dividend

[Note: section 330 contains the requirement to deliver such a notice in a bankruptcy.]

Contents of last notice about dividend (administration, winding up and bankruptcy)

[Note: see section 330 in respect of a dividend in a bankruptcy.]

[Note: see section 324(4) in respect of such provisions in bankruptcy.]

Supplementary provisions as to dividends and distributions

Secured creditors

Disqualification from dividend

Assignment of right to dividend

Debt payable at future time

[Note: see section 325(2) for equivalent provisions in respect of bankruptcy.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: under sections 246ZE and 379ZA a decision may not be made by a creditors' meeting (a physical meeting) unless the prescribed proportion of the creditors request in writing that the decision be made by such a meeting.]

Electronic voting

Virtual meetings

Physical meetings

[Note: the deemed consent procedure cannot be used to make a decision on remuneration of any person, or where the Act, these Rules or any other legislation requires a decision to be made by a decision procedure.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: when an office-holder is obliged to give notice to “the creditors”, this is subject to rule 1.37, which limits the obligation to giving notice to those creditors of whose address the office-holder is aware.]

Notice of decision procedure by advertisement only

Gazetting and advertisement of meeting

Notice to company officers, bankrupts etc. in respect of meetings

Non-receipt of notice of decision

Decisions on remuneration and conduct

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: this rule is concerned with requests by creditors or contributories for a decision, rather than requests for decisions to be made by way of a physical meeting under sections 246ZE(3) or 379ZA(3) .]

Expenses and timing of requisitioned decision

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: section 434B makes similar provision for corporate representation in company insolvency proceedings.]

16

• (1) If a corporation is a creditor in a bankruptcy or an IVA, it may by resolution of its directors or other governing body authorise a person or persons to act as its representative or representatives in relation to any decision procedure of the bankrupt or debtor's creditors held in pursuance of the Act or of these Rules.

• (2) Where the corporation authorises only one person, that person is entitled to exercise the same powers on behalf of the corporation as the corporation could exercise if it were an individual creditor.

• (3) Where the corporation authorises more than one person, any one of them is entitled to exercise the same powers on behalf of the corporation as the corporation could exercise if it were an individual creditor.

• (4) Where the corporation authorises more than one person and more than one of them purport to exercise a power under paragraph (3)—

• (a) if they purport to exercise the power in the same way, the power is treated as exercised in that way; but

• (b) if they do not purport to exercise the power in the same way, the power is treated as not exercised.

Instrument conferring authorisation to represent corporation

[Note: (1) a document required by the Act or these Rules must also contain the standard contents set out in Part 1;

(2) see sections 215, 362, 363, 365, 371 and 374 of the Financial Services and Markets Act 2000 (c.8) for the rights of persons appointed by a scheme manager, the Financial Conduct Authority and the Prudential Regulation Authority to attend committees and make representations.]

[Note: section 101(1) provides that a liquidation committee in a creditors' voluntary winding up may not have more than five members.]

Eligibility for membership of creditors' or liquidation committee

Establishment of committees

Liquidation committee established by contributories

Notice of change of membership of a committee

Vacancies: creditor members of creditors' or liquidation committee

Vacancies: contributory members of liquidation committee

Resignation

Termination of membership

Removal

Cessation of liquidation committee in a winding up when creditors are paid in full

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: in an administration paragraph 57(3) of Schedule B1 enables the creditors' committee to require the administrator to provide the committee with information: section 49(2) makes similar provision in an administrative receivership.]

[Note: see section 49(2) and paragraph 57(3) of Schedule B1 for the office-holder's duty in an administrative receivership and an administration to supply information to the creditors' committee.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: section 377 makes similar provision to paragraph (1) for the validity of acts of the creditors' committee in a bankruptcy.]

Special rule for winding up by the court and bankruptcy: functions vested in the Secretary of State

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: paragraph 83(8)(f) of Schedule B1 makes similar provision to this rule for the liquidation committee to continue where the administration is followed by a creditors' voluntary winding up.]

[Note: this Part does not apply to the official receiver acting as an office-holder.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: see rule 3.53 for provisions about the contents of a final progress report in an administration.]

Information about remuneration

Information about pre-administration costs

Progress reports in administration: timing

Progress reports in voluntary winding up: timing

Progress reports in winding up by the court and bankruptcy: timing

Creditors' and members' requests for further information in administration, winding up and bankruptcy

Administration, creditors' voluntary liquidation and compulsory winding up: reporting distribution of property to creditors under rule 14.13

Voluntary winding up: reporting arrangement under section 110

Members' voluntary winding up: reporting distribution to members other than under section 110

Bankruptcy proceedings: reporting distribution of property to creditors under section 326

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: where a bankrupt is applying for an annulment under section 282(1)(b) the bankrupt may also make an application in respect of the trustee's remuneration or expenses. See rule 10.134.]

Applications under rules 18.34 and 18.35 where the court has given permission for the application

Applications under rule 18.34 where the court's permission is not required for the application

Remuneration of a liquidator or trustee who realises assets on behalf of a secured creditor

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

[Note: a document required by the Act or these Rules must also contain the standard contents set out in Part 1.]

Table of requirements for service

[Note: section 376 of the Act contains a power for the court to extend the time for doing anything required by the Act or these Rules under the Second Group of Parts (Insolvency of Individuals; bankruptcy).]

1

The rules in CPR 2.8 with the exception of paragraph (4) apply for the calculation of periods expressed in days in the Act and these Rules.

2

• (1) This paragraph applies for the calculation of periods expressed in months.

• (2) The beginning and the end of a period expressed in months is to be determined as follows—

• (a) if the beginning of the period is specified—

• (i) the month in which the period ends is the specified number of months after the month in which it begins, and

• (ii) the date in the month on which the period ends is—

• (aa) the day before the date corresponding to the date in the month on which it begins, or

• (bb) if there is no such date in the month in which it ends, the last day of that month;

• (b) if the end of the period is specified—

• (i) the month in which the period begins is the specified number of months before the month in which it ends, and

• (ii) the date in the month on which the period begins is—

• (aa) the day after the date corresponding to the date in the month on which it ends, or

• (bb) if there is no such date in the month in which it begins, the last day of that month.

3

The provisions of CPR rule 3.1(2)(a) (the court's general powers of management) 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.

4

Paragraph 3 is subject to any time limits expressly stated in the Act and to any specific powers in the Act or these Rules to extend or shorten the time for compliance.

[Note: where the entry “London Insolvency District” appears in this table, jurisdiction under Part A1 to 7 of the Act is conferred on the High Court as a result of article 6B of the High Court and County Courts Jurisdiction Order 1991 (S.I. 1991/724) which was inserted by the High Court and County Courts Jurisdiction (Amendment) Order 2014 (S.I. 2014/821).]

Name of county court hearing centre	Parts of the Insolvency Act under which proceedings may be commenced at a county court hearing centre or the alternative court or county court hearing centre where proceedings may be commenced	Nearest full time court or hearing centre
Aberystwyth	Part A1 to 11	Cardiff
Aldershot & Farnham	Guildford
Banbury	Part A1 to 11	Luton, Gloucester or Reading
Barnet	London Insolvency District - High Court for Part A1 to 7 (see head note); County Court at Central London for Parts 7A to 11
Barnsley	Part A1 to 11	Sheffield
Barnstaple	Part A1 to 11	Exeter
Barrow-in-Furness	Part A1 to 11	Blackpool or Preston
Basildon	Southend-on-Sea
Basingstoke	Reading
Bath	Part A1 to 11	Bristol
Bedford	Part A1 to 11	Luton
Birkenhead	Part A1 to 11
Birmingham	Part A1 to 11
Blackburn	Part A1 to 11	Preston
Blackpool	Part A1 to 11
Blackwood	Part A1 to 11	Cardiff
Bodmin	Truro
Bolton	Part A1 to 11
Boston	Part A1 to 11	Nottingham
Bournemouth and Poole	Part A1 to 11
Bow	London Insolvency District - High Court for Part A1 to 7 (see head note); County Court at Central London for Parts 7A to 11
Bradford	Part A1 to 11
Brentford	London Insolvency District - High Court for Part A1 to 7 (see head note); County Court at Central London for Parts 7A to 11
Brighton	Part A1 to 11
Bristol	Part A1 to 11
Bromley	Croydon
Burnley	Part A1 to 11	Bolton or Preston
Bury	Part A1 to 11	Bolton
Bury St. Edmunds	Part A1 to 11	Cambridge
Caernarfon	Part A1 to 11
Cambridge	Part A1 to 11
Canterbury	Part A1 to 11	Croydon or the High Court (London)
Cardiff	Part A1 to 11
Carlisle	Part A1 to 11	Preston or Blackpool
Carmarthen	Part A1 to 11	Cardiff
County Court at Central London	London Insolvency District - High Court for Part A1 to 7 (see head note); County Court at Central London for Parts 7A to 11
Chelmsford	Part A1 to 11	Southend or the High Court (London)
Chester	Part A1 to 11
Chesterfield	Part A1 to 11	Sheffield
Chichester	Brighton
Chippenham and Trowbridge	Bath
Clerkenwell and Shoreditch	London Insolvency District - High Court for Part A1 to 7 (see head note); County Court at Central London for Parts 7A to 11
Colchester	Part A1 to 11	Southend or the High Court (London)
Conwy and Colwyn	Caernarfon
Coventry	Part A1 to 11	Birmingham
Crewe	Part A1 to 11	Stoke or Chester
Croydon	Part A1 to 11
Darlington	Part A1 to 11	Middlesbrough
Dartford	Medway
Derby	Part A1 to 11
Doncaster	Part A1 to 11	Sheffield
Dudley	Part A1 to 11	Birmingham
Durham	Part A1 to 11	Newcastle
Eastbourne	Part A1 to 11	Brighton
Edmonton	London Insolvency District - High Court for Part A1 to 7 (see head note); County Court at Central London for Parts 7A to 11
Exeter	Part A1 to 11
Gateshead	Newcastle upon Tyne
Gloucester and Cheltenham	Part A1 to 11
Great Grimsby	Part A1 to 11	Hull
Guildford	Part A1 to 11	Croydon
Halifax	Part A1 to 11	Leeds
Harrogate	Part A1 to 11	Leeds
Hartlepool	Middlesbrough
Hastings	Part A1 to 11	Brighton
Haverfordwest	Part A1 to 11	Cardiff
Hereford	Part A1 to 11	Gloucester
Hertford	Part A1 to 11	Luton
High Wycombe	Aylesbury
Horsham	Brighton
Huddersfield	Part A1 to 11	Leeds
Ipswich	Part A1 to 11	Norwich or Southend
Kendal	Part A1 to 11	Blackpool or Preston
Kettering	Northampton
Kings Lynn	Norwich or Peterborough
Kingston-upon-Hull	Part A1 to 11
Kingston-upon-Thames	Part A1 to 11
Lambeth	London Insolvency District - High Court for Part A1 to 7 (see head note); County Court at Central London for Parts 7A to 11
Lancaster	Part A1 to 11	Blackpool or Preston
Leeds	Part A1 to 11
Leicester	Part A1 to 11
Lewes	Brighton
Lincoln	Part A1 to 11	Nottingham
Liverpool	Part A1 to 11
Llanelli	Swansea
Llangefni	Part A1 to 11
Luton	Part A1 to 11
Maidstone	Part A1 to 11	Croydon or the High Court (London)
Manchester	Part A1 to 11
Mansfield	Nottingham
Mayor's and City of London	London Insolvency District - High Court for Part A1 to 7 (see head note); County Court at Central London for Parts 7A to 11
Medway	Canterbury	Croydon or the High Court (London)
Merthyr Tydfil	Part A1 to 11	Cardiff
Middlesbrough	Part A1 to 11
Milton Keynes	Part A1 to 11	Luton
Mold	Wrexham	Wrexham
Newcastle upon Tyne	Part A1 to 11
Newport (Gwent)	Part A1 to 11	Cardiff
Newport (Isle of Wight)	Part A1 to 11	Southampton or Portsmouth
Northampton	Part A1 to 11	Luton
North Shields	Newcastle upon Tyne
Norwich	Part A1 to 11
Nottingham	Part A1
Nuneaton
Oldham	Part A1 to 11
Oxford	Part A1 to 11	Reading
Peterborough	Part A1 to 11	Cambridge
Plymouth	Part A1 to 11
Pontypridd	Part A1 to 11	Cardiff
Portsmouth	Part A1 to 11
Port Talbot	Part A1 to 11
Prestatyn	Part A1 to 11
Preston	Part A1 to 11
Reading	Part A1 to 11
Reigate	Guildford
Rhyl	Part A1 to 11	Birkenhead or Chester
Romford	Part A1 to 11
Salisbury	Part A1 to 11	Bournemouth or Southampton
Scarborough	Part A1 to 11	York, Hull or Middlesbrough
Scunthorpe	Part A1 to 11	Hull or Sheffield
Sheffield	Part A1 to 11
Skipton	Bradford
Slough	Part A1 to 11
Southampton	Part A1 to 11
Southend-on-Sea	Part A1 to 11
South Shields	Newcastle upon Tyne
Stafford	Part A1 to 11	Stoke
Staines	Guildford
St Albans	Part A1 to 11	Luton
St Helens	Liverpool
Stockport	Part A1 to 11	Manchester
Stoke-on-Trent	Part A1 to 11
Sunderland	Part A1 to 11	Newcastle
Swansea	Part A1 to 11	Cardiff
Swindon	Part A1 to 11	Gloucester or Reading
Taunton	Part A1 to 11	Exeter or Bristol
Telford	Part A1 to 11
Thanet	Canterbury
Torquay & Newton Abbot	Part A1 to 11	Exeter
Truro	Part A1 to 11	Plymouth
Tunbridge Wells	Part A1 to 11	Croydon
Uxbridge	The County Court at Central London
Wakefield	Part A1 to 11	Leeds
Walsall	Part A1 to 11
Wandsworth	London Insolvency District - High Court for Part A1 to 7 (see head note); County Court at Central London for Parts 7A to 11
Warwick	Part A1 to 11	Birmingham
Watford	Luton
Welshpool & Newton	Part A1 to 11	Stoke or Chester
West Cumbria	Part A1 to 11
Weston Super Mare	Bristol
Weymouth	Bournemouth	Bournemouth
Wigan	Part A1 to 11	Bolton, Manchester or Preston
Willesden	London Insolvency District - High Court for Part A1 to 7 (see head note); County Court at Central London for Parts 7A to 11
Winchester	Part A1 to 11	Southampton
Wolverhampton	Part A1 to 11
Woolwich	Croydon
Worcester	Part A1 to 11	Gloucester
Worthing	Brighton
Wrexham	Part A1 to 11	Birkenhead, Stoke or Chester
Yeovil	Part A1 to 11	Exeter or Bristol
York	Part A1 to 11

Disposal of assets

Financial arrangements with creditors

Legal and financial advisers

Business affairs of a self-employed debtor

Financial affairs – assets

Financial affairs – income and expenditure

Enforcement officers and enforcement agents

Cause of insolvency

Editorial notes

[^c23175131]: 1986 c.45. Relevant amendments to section 413 have been made by paragraph 190 of Schedule 4 to the Constitutional Reform Act 2005 (c.4).

[^c23175141]: Section 411 and 412 confer on the Lord Chancellor the power to make rules in relation to insolvency in England and Wales with the concurrence of the Secretary of State and the Lord Chief Justice (in the case of rules that affect court procedure). The power to make rules in relation to corporate insolvency in Scotland is conferred on the Secretary of State and is exercisable by the Scottish Ministers. The provisions in the second group of Parts of the Insolvency Act 1986 (insolvency of individuals; bankruptcy) do not extend to Scotland. Relevant amendments to sections 411 and 412 are made by regulations 2 and 3 of S.I. 2002/1037; paragraphs 185, 188 and 189 of Schedule 4 to the Constitutional Reform Act 2005 (c.4); paragraphs 1 and 8 of Schedule 20 to the Tribunals, Courts and Enforcement Act 2007 (c.15); paragraph 44 of Schedule 4 to S.I. 2007/2194; and paragraph 79 of Schedule 1 to S.I. 2009/1941.

[^c23175151]: Paragraph 30 is amended by paragraphs 1 and 11 of Schedule 10 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175161]: Section 286 is amended by paragraph 17(2) of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24), paragraph 13 of Schedule 6 to the Deregulation Act 2015 (c.20), paragraph 2 of Schedule 10 to the Small Business, Enterprise and Employment Act 2015.

[^c23175191]: 2000 c.8. Part 4A was inserted before Part 4 by section 11(2) of the Financial Services Act 2012 (c.21).

[^c23175201]: Section 22 is amended by Part 2 section 7 of the Financial Services Act 2012 (c.21).

[^c23175211]: 2006 c.46; relevant amendments are noted where reference is made to specific provisions which have been amended.

[^c23175221]: S.I. 1998/3132; relevant amendments are noted where reference is made to specific provisions which have been amended.

[^c23175231]: 2007 c.15.

[^c23175241]: 2003 c.39.

[^c23175251]: 1974 c.39.

[^c23175261]: S.I. 2003/1417 to which there are amendments not relevant to this instrument.

[^c23175271]: S.I. 2014/818.

[^c23175291]: 1986 c.46.

[^c23175301]: Section 246ZE is inserted by section 122 of the Small Business, Enterprise and Employment Act 2015 (c.26) and section 378ZA is inserted by section 123 of the same Act.

[^c23175311]: S.I. 2003/2097.

[^c23175321]: 2002 c.9.

[^c23175341]: 2007 c.29.

[^c23175351]: Schedule B1 was inserted by section 248 of the Enterprise Act 2002 (c.40); paragraph 49 is amended by paragraph 10 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175361]: Relevant amendments are made by rule 4(2)(a) and (b) of S.I. 2004/3419.

[^c23175381]: Section 385(1) is amended by paragraph 55 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24) and by section 123(4) of the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175391]: Sections 246B and 379B were inserted by S.I. 2010/18.

[^c23175401]: Section 246C was inserted by section 124(3) of the Small Business, Enterprise and Employment Act 2015 (c.26) and section 248A was inserted by section 124(4) of the same Act.

[^c23175411]: Section 379C was inserted by section 125(3) of the Small Business, Enterprise and Employment Act 2015 and section 383(A) was inserted by section 125(4) of the same Act.

[^c23175481]: Paragraph 246ZE is inserted by section 122 of the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175501]: Section 4(6) is amended by paragraph 4(4) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 and section 6(A) is inserted by paragraph 4(7) of that Schedule.

[^c23175521]: 1838 c.110. Section 17 is amended by the Statute Law Revision (No 2) Act 1888 (c.57), article 2 of S.I. 1993/564, article 3 of S.I. 1998/2940, Part 1 of the Schedule to the Civil Procedure Acts Repeal Act 1879 (c.59) and article 3(c) of S.I. 1998/3132.

[^c23175531]: Section 6 is amended by paragraph 7 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26) and paragraph 38(1) to (7) and (9) are amended and (1A) and (4)(c) are inserted by paragraph 9(32) to (42) of that Schedule.

[^c23175541]: 1980 c.43; section 87A was inserted by Criminal Justice Act 1988 (c.33) and amended by Enterprise Act 2002 (c.40), Courts Act 2003 (c.39) and Tribunals, Courts and Enforcement Act 2007 (c.15).

[^c23175561]: Paragraph 26(2) is amended by paragraph 6 of Schedule 6 to the Deregulation Act 2015 (c.20).

[^c23175571]: Paragraph 49(4) is amended by paragraph 10(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175581]: Paragraph 53 and the preceding heading are amended by paragraph 10(8) to (1) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175591]: Paragraph 51 and the preceding heading are amended by paragraph 10(4) to (5) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175601]: Paragraph 49 is amended by paragraph 10(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015.

[^c23175611]: Paragraph 52(2) is amended by paragraph 10(6) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175621]: Paragraph 54 is amended by paragraph 10(11) to (16) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175631]: Paragraph 76(2) is amended by section 127 of the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175641]: Paragraph 80(4) is amended by paragraph 10(30) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175651]: Paragraph 79(2)(c) is amended by paragraph 10(29) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175661]: Sub-paragraphs (1)(b) and (2)(b) are amended by section 128(3) and sub-paragraphs (5)(b) and (8)(d) are amended by paragraphs 10(31) and (32) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175671]: Paragraph 84(5)(b) is amended by paragraph 10(33) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175681]: Part 3 is amended by paragraphs 12, 13, 14 and 15 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175691]: Section 48(1) is amended by paragraph 12(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175701]: Section 48(2) is amended by paragraph 12(3) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175711]: Inserted by Schedule 1 to S.I. 2013/600.

[^c23175721]: 2000 c.8.

[^c23175731]: A new section 94 is inserted by paragraph 18 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175741]: A new section 171(6) is inserted by paragraph 42(4) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015.

[^c23175751]: A new section 173(2)(b) is inserted by paragraph 44(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175761]: Section 95(1A) is inserted by paragraph 19(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26) which also omitted subsections (2) to (3) and (5) to (7).

[^c23175771]: Section 99(1) is substituted by paragraph 23(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175781]: Section 100 is amended by paragraph 24 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26) which inserts new subsections (1), (1A) and (1B).

[^c23175791]: Section 96 is substituted by paragraph 20(1) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175801]: Section 95(1A) is inserted by paragraph 19(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26) which also omitted subsections (2) to (3) and (5) to (7).

[^c23175811]: In section 165, a new subsection (2) is inserted by section 120(2) of the Small Business, Enterprise and Employment Act 2015 (c.26); section 166 is amended, subsection (4) is omitted and a new subsection (5) is inserted by paragraph 40 of Schedule 9 to the same Act.

[^c23175821]: Paragraph 49(4) is amended by paragraph 10(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175831]: See Part 3 of Schedule 2 to SI 1987/752 for the prescribed forms for the notice to the registrar of companies and the Gazette notice also required by that section.

[^c23175841]: New section 106 substituted by paragraph 29 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175851]: Section 173(2)(d) is amended and a new (2)(a), (b) and (e) and (2A) are inserted by paragraph 44 of Schedule 9 to the Small Business, Enterprise and Employment act 2015 (c.26).

[^c23175861]: Section 176ZA was inserted by section 1282 of the Companies Act 2006 (c.46).

[^c23175871]: Section 214(2)(b) and (3) are amended and (6A) is inserted by section 117(3) of the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175881]: Paragraph 79(2)(c) is amended by paragraph 10(29) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175891]: Section 140(3) is amended by paragraph 35 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175901]: Paragraph 49(4) is amended by paragraph 10(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175911]: Section 136(4) to (6) is amended by paragraph 31(1) to (4) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175921]: Section 137(2) is amended by paragraph 32(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175931]: Section 141(2) and (3) are substituted by paragraph 36 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175941]: Section 140(3) is amended by paragraph 35 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175951]: 1838 c.110. Section 17 is amended by the Statute Law Revision (No 2) Act 1888 (c.57), article 2 of S.I. 1993/564, article 3 of S.I. 1998/2940, Part 1 of the Schedule to the Civil Procedure Acts Repeal Act 1879 (c.59) and article 3(c) of S.I. 1998/3132.

[^c23175961]: Section 172(2) is amended by paragraph 43(2) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175971]: Section 174 is amended by paragraph 45 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26)

[^c23175981]: Section 146 is substituted by paragraph 38 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23175991]: A new subsection (8) is substituted by paragraph 43(4) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015.

[^c23176001]: A new subsection (4)(d)(ii) is substituted by paragraph 45(4) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015.

[^c23176011]: A new subsection (1)(a) is amended by paragraph 39 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176021]: 2005 c.9.

[^c23176031]: Section 415A was inserted by section 270 of the Enterprise Act 2002 (c.40) and is amended by section 17(5) and paragraph 22(5) of Schedule 6 to the Deregulation Act 2015 (c.20) and sections 139(2) and 140(2) of the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176041]: Section 176ZA was inserted by section 1282 of the Companies Act 2006 (c.46).

[^c23176051]: Section 214(2)(b) and 3 are amended and (6A) is inserted by section 117(3) of the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176061]: Section 205 is amended by the substitution of subsection (1)(a) and the amendment of subsection (2) by paragraph 51 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176071]: Section 389B is inserted by paragraph 3 of Schedule 22 to the Enterprise Act 2002 (c.40).

[^c23176081]: Section 256A is inserted by paragraph 7 of Schedule 3 to the Insolvency Act 2000 (c.39).

[^c23176091]: Section 339(1) is amended by paragraph 31 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24) and section 340 is amended by paragraph 32 of that Schedule.

[^c23176101]: Section 343(1) is amended by paragraph 36 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013.

[^c23176111]: Section 253 subsection 5 is omitted by paragraph 2 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24).

[^c23176121]: Section 288(1) is amended by paragraph 18 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24) and (2A) is inserted and (3) and (4)(b) are amended by paragraph 15 of Schedule 6 to the Deregulation Act 2015 (c.20).

[^c23176131]: Section 256(1)(aa), (5) and (6) are amended and (1)(b) is omitted by paragraph 61 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176141]: Section 256A(3) is amended by paragraph 4 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 and paragraph 62 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176151]: Part 8 is amended by paragraph 2 of Schedule 6 to the Deregulation Act 2015 (c.20), paragraphs 2 to 4 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24) and sections 134 and 135 and paragraphs 61 to 72 of Schedule 9 to the Small Business Enterprise and Employment 2015 (c.26).

[^c23176161]: Section 256(5) is amended by paragraph 61 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176171]: Section 253is amended by paragraph 2 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24).

[^c23176181]: Section 256 is amended by paragraph 61 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176191]: 1838 c.110. Section 17 is amended by the Statute Law Revision (No 2) Act 1888 (c.57), article 2 of S.I. 1993/564, article 3 of S.I. 1998/2940, Part 1 of the Schedule of the Civil Procedure Acts Repeal Act 1879 (c.59) and article 3(c) of S.I. 1998/3132.

[^c23176201]: Section 262(4)(b) is substituted and subsections (1) to (5), (7) and (8) are amended by paragraph 69(7) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176211]: Section 257 and the preceding heading are amended by paragraphs 63 and 64 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26) which substitutes subsections (1) and (2) and inserts new subsections (2A) and (2B).

[^c23176221]: Subsection 256A(3) is amended by paragraph 4 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 and paragraph 62 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176231]: Section 258(1), (2), (4) and (5) are amended and (6) is omitted by paragraph 65 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176241]: 2005 c.9.

[^c23176251]: Part 7A of the Act (sections 251A to 251X) was inserted by Schedule 17 to the Tribunals, Courts and Enforcement Act 2007 (c.15).

[^c23176261]: 1991 c.48.

[^c23176271]: 1986 c.32; repealed by Schedule 3 to the Drug Trafficking Act 1994 (c.37).

[^c23176281]: 1987 c.41; repealed by Schedule 5 to the Criminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c.40).

[^c23176291]: 1988 c.33; repealed by Schedule 12 to the Proceeds of Crime Act 2002 (c.29) with savings in articles 10 and 13 of S.I. 2003/333.

[^c23176301]: 2002 c.29; relevant amendments are made by paragraph 75(1) and (2) of Part 2 of Schedule 3 to the Criminal Justice Act 3003 (c.44), Part 1 of Schedule 8 and paragraphs 1 and 2 of Schedule 14 to the Serious Crime Act 2007 (c.27) and paragraphs 11 and 12 of the Schedule to the Prevention of Social Housing Fraud Act 2013 (c.3).

[^c23176311]: 1987 c.43.

[^c23176321]: 1992 c.4; section 138(1)(b) was repealed by section 71 of the Welfare Reform Act 2012 (c.5).

[^c23176331]: 1980 c.42.

[^c23176341]: 1984 c.42.

[^c23176351]: 1998 c.30; section 22(1) was amended by section 146(2)(a) of the Learning and Skills Act 2002 (c.21).

[^c23176361]: 1990 c.6; repealed by the Teaching and Higher Education Act 1998 (c.30).

[^c23176371]: Part 8 is amended by paragraph 2 of Schedule 6 to the Deregulation Act 2015 c.20, paragraphs 2 to 4 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24) and sections 134 and 135 and paragraphs 61 to 72 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176381]: Paragraph 3 of Schedule 4ZA is substituted by paragraph 62 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24).

[^c23176391]: 1998 c.50.

[^c23176401]: 1977 c.42.

[^c23176411]: 1976 c.80.

[^c23176421]: 1985 c.68.

[^c23176431]: 1999 c 30; section 11 is amended by S.I. 2006/745.

[^c23176441]: Part 8 is amended by paragraph 2 of Schedule 6 to the Deregulation Act 2015 (c.20), paragraphs 2 to 4 of Schedule 19 to the Enterprise and Regulatory reform Act 2013 (c.24) and sections 134 and 135 and paragraphs 61 to 72 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176451]: Paragraph 3 of Schedule 4ZA is substituted by paragraph 62 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013.

[^c23176461]: 1986 c.46; section 11 is amended by S.I. 2009/1941 and 2012/2404.

[^c23176471]: Part 8 is amended by paragraph 2 of Schedule 6 to the Deregulation Act 2015 (c.20), paragraphs 2 to 4 of Schedule 19 to the Enterprise and Regulatory Reform Act 2014 (c.24) and sections 134 and 135 and paragraphs 61 to 72 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176481]: Section 256(12)(aa), (5) and (6) are amended and (1)(b) is omitted by paragraph 61 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176491]: Section 256A(3) is amended by paragraph 4(3) of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24) and paragraph 62 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176501]: 1972 c.61.

[^c23176511]: Section 291 subsections (1) to (3) are omitted by paragraph 4 of Schedule 10 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176521]: Section 346(1) to (4) is amended by paragraph 39 of Schedule 19 of the Enterprise and Regulatory Reform Act 2013 (c.24).

[^c23176531]: 1972 c.61.

[^c23176541]: 1972 c.61; there are amending instruments but none is relevant.

[^c23176551]: Section 263K is inserted by paragraph 1 of Schedule 18 to the Enterprise and Regulatory Reform Act 2013 (c.24).

[^c23176561]: Section 286 is amended by paragraph 17 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24), paragraph 13 of Schedule 6 to the Deregulation Act 2015 (c.20) and paragraph 2 of Schedule 10 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176571]: Part 8 is amended by paragraph 2 of Schedule 6 to the Deregulation Act 2015 (c.20), paragraphs 2 to 4 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24) and sections 124 and 15 and paragraphs 61 to 72 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176581]: Section 370(1)(c) and (2) is amended by paragraph 14 of Schedule 6 to the Deregulation Act (c.20).

[^c23176591]: Section 288 is amended by paragraph 18 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24) and by paragraph 15 of Schedule 6 to the Deregulation Act 2015 (c.20).

[^c23176601]: Section 288(3) is amended by paragraph 15(4) and (5) of Schedule 6 to the Deregulation Act 2015 (c.20).

[^c23176611]: Section 298(8A) is inserted and subsection (1) is amended by paragraph 77 of Schedule 9, subsection (4) is amended, (2) omitted and (4A) and (4B) are inserted by paragraph 9 of Schedule 10 to the Small Business, Enterprise and Employment Act 2015 (c.26) and subsections (7) and (8) are amended by paragraph 23 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013(c.24).

[^c23176621]: Section 296(5) is amended by paragraph 76 of Schedule 9 and (1) and (3) are amended by paragraph 7 of Schedule 10 to the Small Business, Enterprise and Employment Act 2015.

[^c23176631]: Section 291A is inserted by section 133(1) of the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176641]: Section 300(4) and (8) is amended, (3) is substituted and (3A) is inserted by paragraph 79 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176651]: Section 17 is amended by the Statute Law Revision (No 2) Act 1888 (c.57), article 2 of S.I. 1993/564, article 3 of S.I. 1998/2940 , Part 1 of the Schedule to the Civil Procedure Acts Repeal Act 1879 (c.59) and article 3(c) of S.I. 1998/3132.

[^c23176661]: Section 298(7) is amended by paragraph 23 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24).

[^c23176671]: Section 299(3)(a) is amended by paragraph 24 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24) and paragraph 78(3) of Schedule 9 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176681]: Section 298(8A) is inserted and (1) is amended by paragraph 77 of Schedule 9; subsection (4) is amended, (2) is omitted and (4A) and (4B) are inserted by paragraph 9 of Schedule 10 to the Small Business, Enterprise and Employment Act 2015 (c.26) and subsections (7) and (8) are amended by paragraph 23 of Schedule 19 to the Enterprise and Regulatory Reform act 2013 (c.24).

[^c23176691]: Section 331 is amended by paragraph 83 of Schedule 9 to the Small Business, Enterprise and Employment Act 2015.

[^c23176701]: Section 370 is amended by paragraph 14 of Schedule 6 to the Deregulation Act 2015 (c.20).

[^c23176711]: Section 286(1) is amended and (2) is omitted by paragraph 13 of Schedule 6 to the Deregulation Act 2015 (c.20); (8) is amended by paragraph 17 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24); and subsection (3) is amended by paragraph 2 of Schedule 10 to the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176721]: Section 290(4)(a) is amended by paragraph 19 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24).

[^c23176731]: Section 364(1) is amended by paragraph 50(2) of Schedule 19 to the Enterprise and Regulatory Reform Act 2013.

[^c23176741]: 2005 c.9.

[^c23176751]: 1971 c.32. Figure substituted by S.I. 1991/356.

[^c23176761]: Section 310A was inserted by section 260 of the Enterprise Act 2002 c.40.

[^c23176771]: Section 7 of the Commissioners for Revenue and Customs Act 2005 (c.11) vests functions conferred by enactments on an Inland Revenue Official (or relating to such functions) in an officer of Revenue and Customs.

[^c23176781]: Section 307(3) and (4) is amended and new subsection (4A) is inserted by paragraph 16 of Schedule 6 to the Deregulation Act 2015 (c.20).

[^c23176791]: 1986 c.46; section 11 is amended by S.I. 2009/1941 and 2012/2404.

[^c23176801]: Section 282(2) is amended by paragraph 13 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24) and (4) is amended by section 135(2)(a) of the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176811]: 2005 c.9.

[^c23176821]: Section 279(b) is amended by paragraph 12 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24).

[^c23176831]: 1986 c.32. Repealed by Schedule 3 to the Drug Trafficking Act 1994 (c.37).

[^c23176841]: 1987 c.41. Repealed by Schedule 5 to the Criminal Procedure (Consequential Provisions) (Scotland) Act 1995 (c.40).

[^c23176851]: Repealed by Schedule 12 to the Proceeds of Crime Act 2002 (c.29) with savings in articles 10 and 13 of S.I. 2003/333.

[^c23176861]: 2002 (c.29); relevant amendments are made by paragraph 75(1) and (2) of Part 2 of Schedule 3 to the Criminal Justice Act 2003 (c.44); Part 1 of Schedule 8 and paragraphs 1 and 2 of Schedule 14 to the Serious Crime Act 2007 (c.27); and paragraphs 11 and 12 of the Schedule to the Prevention of Social Housing Fraud Act 2013 (c.3).

[^c23176871]: 1992 c.4. Section 138(1)(b) is repealed by section 71 of the Welfare Reform Act 2012 (c.5).

[^c23176881]: Section 415 subsections (1)(c) and (1A) are inserted by paragraph 59 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24).

[^c23176891]: Section 415A subsections (1)(c) and (1A are inserted by section 17(5) and subsection (2) is omitted by paragraph 22(5) of Schedule 6 to the Deregulation Act 2015 (c.20). Subsection (1B) is inserted by 139(2) and (5) by 140(2) of the Small Business, Enterprise and Employment Act 2015 (c.26).

[^c23176901]: Section 282(2) is amended by paragraph 13 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c.24).

[^c23176911]: Section 283A was inserted by section 261(1) of the Enterprise Act 2002 (c.40) and has been amended by paragraph 113 of Schedule 27 to the Civil Partnership Act 2004 (c.33).

[^c23176921]: 2002 c.40. There are amendments to this Act but they are not relevant to this instrument.

[^c23176931]: Section 17 is amended by the Statute Law Revision (No 2) Act 1888 (c.57), article 2 of S.I. 1993/564, article 3 of S.I. 1998/2940, Part 1 of the Schedule to the Civil Procedure Acts Repeal Act 1879 (c.59) and article 3(c) of S.I. 1998/3132.

[^c23176941]: 1979 c.53.