For the impact of Brexit on Scottish procedures, see Practice Note: Table showing impact of Brexit on jurisdiction to commence insolvency/restructuring proceedings and obtain recognition in other EU Member States.

This Practice Note is concerned with Administrations as set out in Part 3 of the Insolvency (Scotland) (Company Voluntary Arrangement and Administration) Rules 2018 (ISCVAAR 2018), SI 2018/1082, Pt 3.

The ISCVAAR 2018, SI 2018/1082 came into force on 6 April 2019.

The Insolvency (Scotland) (Receivership and Winding Up) Rules 2018 (ISRWR 2018), SSI 2018/347 also came into force on 6 April 2019.

The reason for two sets of rules reflects the devolved settlement and respective responsibilities of the Scottish and UK parliaments for corporate insolvency processes. Accordingly, certain parts of each set of rules are mirrored.

The ISCVAAR 2018, SI 2018/1082 and the ISRWR 2018, SSI 2018/347 were intended to modernise and consolidate the Insolvency (Scotland) Rules 1986 (ISR 1986), SI 1986/1915 and the various amending statutory instruments made since ISR 1986, SI 1986/1915 came into force, as well as the Receivers