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Restoration order meaning

What does Restoration order mean?
A restoration order is a court order used in pensions practice requiring a person to put an occupational pension scheme back into the financial position it would have been in had a detrimental or value‑reducing transaction not taken place. In the UK, it is a statutory remedy deployed by The Pensions Regulator (TPR), alongside or as an alternative to a contribution notice or other anti‑avoidance action. The court can require payment of money, transfer of assets, unwinding of a transaction, or other steps to restore scheme funding. It is typically sought where assets have been moved out of the scheme or employer at an undervalue, liabilities have been avoided, or a transaction has materially harmed the scheme’s ability to meet benefits (for example, prejudicing recovery of a section 75 debt). The court assesses the counterfactual funding position and directs restoration accordingly. Across England & Wales and Scotland, and in Northern Ireland under corresponding legislation, usage is broadly consistent and applications are made to the court at TPR’s instigation. In Ireland, comparable court‑ordered relief is available to restore scheme assets (for example following breaches of trust or prohibited transactions), although “restoration order” is used descriptively rather than as a defined statutory label.
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CHECKLISTS
Voluntary striking off and dissolution of UK companies: Companies Act 2006 practitioner checklist (DS01, stakeholder notifications, Gazette notices and objections)

This checklist outlines the matters to be reviewed and the actions to take in order to voluntarily strike off and dissolve a company in the proper manner. Step Notes/Resources Tick box when the step is completed or the matter considered Preparing for voluntary strike off and preliminary checks Confirm that the company has not, at any time in the last three months: altered its name traded or otherwise conducted business of any kind disposed of property for consideration where the asset was held with the aim of disposing for gain in the ordinary course of business undertaken any other activity at all This does not apply if the activities above were carried out solely to make the strike off application, to conclude the company’s affairs, or to comply with a statutory obligation (for example, filing the company’s accounts or a confirmation statement), and nothing further. If the company has undertaken anything outside these exceptions, it cannot apply...

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FLOWCHARTS
Restoring a dissolved company by court order: practitioner flowchart

View or print a full-size PDF version:...

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NEWS
Planning law weekly: Planning and Infrastructure Bill, nuclear siting policy, NSIP thresholds for wind and solar, statutory consultee reforms, and rights of way—13 March 2025

In this issue: Planning and Infrastructure Bill Planning issues in energy projects Planning applications and decisions Highways and rights of way Daily and weekly news alerts New and updated content Related Documents Planning and Infrastructure Bill MHCLG introduces Planning and Infrastructure Bill to Parliament The Ministry of Housing, Communities and Local Government (MHCLG) has laid the Planning and Infrastructure Bill before Parliament. It sets out major reforms to accelerate and simplify the planning regime, including: swifter consenting for NSIPs and refreshed National Policy Statements, localised planning fees, a scheme delegating planning decisions, a nature restoration fund to support environmental interventions, a strategic planning system across England, stronger development corporations, and a simplified compulsory purchase process. The package aims to cut delays, reduce costs and drive economic growth while advancing the UK’s clean energy and climate ambitions. Critics, however, caution that reduced consultation and streamlined nature protections could erode local accountability and environmental scrutiny, potentially limiting transparency,...

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NEWS
UK and EU environmental law: weekly regulatory, case law and policy highlights across climate, energy, planning, waste, chemicals and water—8 January 2026

In this issue: Key developments Air emissions and climate change Energy efficiency and buildings Energy for environmental lawyers Environmental disputes and proceedings Environmental enforcement and prosecutions Environmental information ESG and sustainability Hazardous substances and chemicals Nature, biodiversity and habitat protection Waste Waste producer responsibility regimes Water, flooding and drainage New and updated content Key developments Environmental Improvement Plan New Environmental Improvement Plan: the Government have published a fresh Environmental Improvement Plan (EIP) under the Environment Act 2021 (EA 2021). This iteration is intended to tackle the weaknesses of the 2023 EIP, yet uncertainty lingers over whether the pace is adequate, whether the route to delivery is sufficiently defined, and whether the resources required to deliver it are in place. Authored by Clare Parry, barrister at Cornerstone Barristers. See News Analysis: Environmental Improvement Plan...

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NEWS
UK Private Client weekly update: probate and Court of Protection cases, HMRC manual changes, penalty appeals, PSC/AML guidance, Finance Bill 2026, contentious trusts, insolvency, pensions and devolved budgets

In this issue: Probate Court of Protection HMRC Manuals updates Tax avoidance, evasion and non-compliance Regulatory compliance for Private Client Budgets and Finance Bills Insolvency—Private Client Contentious trusts and estates Pensions, insurance and tax efficient investments Scotland, Wales and Northern Ireland International Question of the week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&As Useful information Probate Bona Vacantia Division reinstates unclaimed estates list following fraud review Working with the Government Legal Department, the Bona Vacantia Division (BVD) has confirmed the restoration of the Bona Vacantia unclaimed estates list following a review of its release. Publication had been paused in July 2025 owing to allegations of fraud in the probate system. The review found no evidence that the unclaimed estates list was connected to fraudulent activity. Even so, BVD has judged...

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PRACTICE NOTES
Environmental civil sanctions in England and Wales: regulators, sanctions types, climate scheme penalties, VMP cap removal (England), cost recovery, appeals, and criminal prosecution interface

Enforcement bodies Reviewed by Professor Richard Macrory From 4 January 2011, the Environment Agency (EA) has exercised powers conferred by the Environmental Civil Sanctions (England) Order 2010, SI 2010/1157, and the Environmental Sanctions (Wales) Order 2010, SI 2010/1821. Natural England (NE) began applying these powers on 3 January 2012. In England, the EA and NE are the authorities charged with enforcing environmental civil sanctions. From 1 April 2013, Natural Resources Wales (NRW) has taken on the role of enforcing environmental civil sanctions in Wales. Civil sanctions were created by the Regulatory Sanctions and Enforcement Act 2008 (RESA 2008), which supplies the principal framework. Orders made under RESA 2008 concerning environmental civil sanctions commenced in England on 6 April 2010 and in Wales on 15 July 2010. Their purpose was to render the enforcement of environmental law more adaptable and efficient for regulators and for businesses. The civil sanctions system is intentionally connected to criminal offences identified in the Orders. Regulators retain discretion over how to address any breach...

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PRACTICE NOTES
Escheat, Bona Vacantia and Disclaimer by the Crown and Royal Duchies: Freehold Land, Insolvency, Dissolution, Restoration, Registered Land and Vesting Orders

Introduction This Practice Note outlines and explains, in particular, escheat, bona vacantia (ownerless property) and the power of the Crown, or a Royal Duchy, to disclaim bona vacantia on the dissolution of a company where the relevant asset is a freehold estate in land. It further addresses the impact and consequences of a disclaimer of onerous freehold land by a liquidator, a trustee in bankruptcy, or the Official Receiver. Escheat Paramount lordship of the Crown The doctrine of escheat has its roots in the long-standing feudal arrangements for holding land. Within that framework, all land across England, Wales and Northern Ireland is, in the last resort, held by the Crown: this is the principle of paramount lordship. Nevertheless, others may hold a legal estate in land; the more modern expression of this appears in section 1 of the Law of Property Act 1925 (LPA 1925), which recognises freehold (and leasehold) estates. A person entitled to one of these estates enjoys the incidents of ‘ownership’ as that...

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PRACTICE NOTES
Restoration notices under environmental civil sanctions in England and Wales: procedure, penalties, non-compliance and cost recovery

Reviewed by Professor Richard Macrory The Regulatory Enforcement and Sanctions Act 2008 (RESA 2008) empowered regulators to address offences through six civil sanctions rather than pursuing prosecution. In 2010, the Environment Agency (EA) and Natural England (NE) received these powers for specified environmental breaches. In 2015, the regime widened when the EA was authorised to accept enforcement undertakings for environmental permitting offences. The Environmental Civil Sanctions (England) Order 2010, SI 2010/1157 applies in England, and the Environmental Civil Sanctions (Wales) Order 2010, SI 2010/1821 applies in Wales. In both, Schedule 5 sets out which sanctions are available for each offence. The EA commenced using its powers on 4 January 2011. NE began exercising its powers from 3 January 2012. From 1 April 2013, Natural Resources Wales (NRW) assumed responsibility for enforcing environmental civil sanctions in Wales. The Environment Agency’s enforcement and sanctions policy includes restoration notices, which require offenders to take actions to remedy damage resulting from non-compliance with a statutory obligation...

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PRECEDENTS
Precedent application notice (bankruptcy): s.284 Insolvency Act 1986 declaration of void post-petition disposition, restoration order and costs (England and Wales)

INSOLVENCY ACT APPLICATION NOTICE Note: Use with an application notice template compliant with the Insolvency (England and Wales) Rules 2016, SI 2016/1024 (Form IAA), IR 2016, r 1.35... Case No: [insert]. [In the High Court of Justice, Business and Property Courts (Insolvency and Companies List (ChD)) in England and Wales or in [location]; or in the County Court at [location], Business and Property Work]... In the matter of [bankrupt’s name] (In Bankruptcy) and the Insolvency Act 1986. Between [Applicant(s)] and [Respondent(s)]. Application under section 284... Applicant(s): [names/addresses]. Respondent(s): [names/addresses]. The application concerns [details of the relevant bankruptcy]. To be heard by [level of judge] at [court/hearing centre]. Within existing insolvency proceedings? YES/NO. Court reference: [insert]... Declaration that [the disposition] is void under section 284. Order restoring the position as if the disposition had not occurred. Order that the Respondent(s) pay the Applicant(s)’ costs. Further or other relief as the Court considers appropriate. Grounds: set out in the...

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PRECEDENTS
Companies Act 2006: Template High Court Order Restoring Company to the Register (England and Wales), with Directions on Filings, Gazette Notice and Costs

No...

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PRECEDENTS
Precedent bankruptcy order declaring post-petition dispositions void under s.284 Insolvency Act 1986 (England and Wales), with restoration and costs

CASE NO: [ enter case number ] [ IN THE HIGH COURT OF JUSTICE, BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES, INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE HIGH COURT OF JUSTICE, BUSINESS AND PROPERTY COURTS AT [ enter location ], INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT AT [ enter location ], BUSINESS AND PROPERTY WORK ] BEFORE [ [ DEPUTY ] INSOLVENCY AND COMPANIES COURT JUDGE ............................. / THE HONOURABLE [ MR/MRS ] ]...

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Q&As
Road maintenance: 'construction operations' under HGCRA 1996?

Such works may fall under section 105(1)(b) of the HGCRA 1996 Such works may fall within section 105(1)(b), which treats road maintenance as a construction operation covering the construction, alteration, repair, maintenance, extension, demolition or dismantling of works forming, or to form, part of land, including walls, roadworks, power lines, electronic communications apparatus, runways, docks, harbours, railways, inland waterways, pipelines, reservoirs, water mains, wells, sewers, industrial plant, and installations for land drainage, coast protection or defence. Alternatively, section 105(1)(e) catches operations integral to, preparatory for, or rendering complete those works, including site clearance, earth-moving, excavation, tunnelling, laying foundations, erecting, maintaining or dismantling scaffolding, site restoration, landscaping, and providing roadways and other access. No specific authority concerns these works, yet courts have often held that less orthodox activities are construction operations, for example: Baldwins Industrial Services plc v Barr: crane with driver hire held integral, preparatory to, or completing works under sections 105(1)(a) and (e). Some contracts are excluded from being a ‘construction...

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