Scottish Bankruptcy Restriction Orders: effects, grounds, duration, interim orders, and procedures before the Accountant in Bankruptcy (AiB) and Sheriff, including variation and revocation

Published by a LexisNexis Restructuring & Insolvency expert

Practice notes

What is a Bankruptcy Restriction Order?

When a person is made bankrupt (sequestrated), they are bound by restrictions under the Bankruptcy (Scotland) Act 2016 (Ba(S)A 2016) and other related legislation. Ordinarily, twelve months from the start of sequestration, the debtor is discharged and the limitations that apply to undischarged bankrupts no longer apply. A Bankruptcy Restriction Order (BRO) can be imposed on a debtor following an application to the Accountant in Bankruptcy (AiB) (see Practice Note: Scotland: the Accountant in Bankruptcy) or to the Sheriff, and it maintains restrictions after discharge from sequestration. For commonly used Scottish insolvency terminology, see Practice Note: Glossary of Scottish insolvency words and expressions.

Effects of a BRO

A BRO places ongoing restrictions on the debtor for the period stipulated in the order. The Ba(S)A 2016 does not provide a comprehensive list of all restrictions that apply where a BRO is in force. Instead, reference must be made to other legislation, which specifies that an individual subject to a BRO is disqualified from holding certain positions. Examples include a prohibition on: (i) acting...

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Elisabeth Roxburgh

Axiom Advocates

Elisabeth called to the bar in 2012. She practices mainly in commercial law and appears regularly in the commercial courts. She specialises in insolvency and company law matters and is regularly instructed in cases involving all aspects of bankruptcy and insolvency. She is ranked as Band 1 in restructuring and insolvency by Chambers and Partners. She is also ranked in restructuring and insolvency by Who’s Who Legal and for commercial litigation by the Legal 500.Elisabeth was appointed as a standing junior to the Advocate General for Scotland and in that role has undertaken work for, amongst others, HMRC and the Insolvency Service.Prior to becoming an advocate, Elisabeth was a solicitor in the restructuring and insolvency team within the litigation department at Shepherd and Wedderburn LLP. During that time, she obtained experience in both contentious and non-contentious insolvency matters. In 2008, she obtained the...

Web page updated on 22/05/2026

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