(1) An employer has become insolvent for the purposes of this Part—
(a) where the employer is an individual, if (but only if) subsection (2) [or (4A)] [(2), (4ZA) or (4A)] is satisfied, . . .
(b) where the employer is a company, if (but only if) subsection (3) [or (4A)] [(3), (4ZA) or (4A)] is satisfied[, . . .
(c) where the employer is a limited liability partnership, if (but only if) subsection (4) [or (4A)] [(4), (4ZA) or (4A)] is satisfied][, and
(d) where the employer is not any of the above, if (but only if) subsection (4A) [(4ZA) or (4A)] is satisfied].
(2) This subsection is satisfied in the case of an employer who is an individual—
(a) in England and Wales if—
[(ai) a moratorium period under a debt relief order applies in relation to him,]
(i) he has been [made] bankrupt or has made a composition or arrangement with his creditors, or
(ii) he has died and his estate falls to be administered in accordance with an order under section 421 of the Insolvency Act 1986, and
(b) in Scotland if—
(i) sequestration of his estate has been awarded or he has executed a trust deed for his creditors or has entered into a composition contract, or
(ii) he has died and a judicial factor appointed under section 11A of the Judicial Factors (Scotland) Act 1889 is required by that section to divide his insolvent estate among his creditors.
(3) This subsection is satisfied in the case of an employer which is a company—
(a) if a winding up order . . . has been made, or a resolution for voluntary winding up has been passed, with respect to the company,
[(aa) if the company is in administration for the purposes of the Insolvency Act 1986,]
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