IPA

Legal Guidance and Research / Experts / Organisations / IPA

1 Experts

Clear all filter

1 Contributions by IPA Experts

Scotland: COVID-19 temporary support measures—commencement and expiry timetable (insolvency, tax, leases and enforcement), 2021–2022 [ARCHIVED]
PRACTICE NOTES
Scotland: COVID-19 temporary support measures—commencement and expiry timetable (insolvency, tax, leases and enforcement), 2021–2022 [ARCHIVED]
This Practice Note is archived and not maintained. The summary below sets out when particular support measures ended for Scotland (either as part of the UK or in its own capacity, as shown by scope). September 2021 30 September 2021 — Temporary limits on winding-up petitions and statutory demands lapse and are replaced by new provisions from 1 October 2021 (see below). See Practice Note: Corporate Insolvency and Governance Act 2020—temporary changes to corporate statutory demands and winding-up petitions [Archived], Corporate Insolvency and Governance Act 2020 (Coronavirus) (Extension of Relevant Period) (No. 2) Regulations, SI 2021/718, and Corporate Insolvency and Governance Act 2020 (Coronavirus) (Amendment of Schedule 10) (No. 2) Regulations 2021, SI 2021/1091 (UK). 30 September 2021 — The allowance for more than one moratorium on diligence in any 12‑month period expires. See Coronavirus (Extension and Expiry) (Scotland) Act 2021
Restructuring & Insolvency
If you expected to see yourself on this page, click here.