- Corporate Insolvency and Governance Act 2020—winding up petitions and statutory demands (Scotland)
- Territorial extent, effective date and period of operation
- Statutory demands
- Effect of temporary legislation
- Retrospective application
- Pre-liquidation transactions
- Further information
Restructuring and Insolvency analysis: Steven Wood, Insolvency Practice Support Specialist at Institute of Chartered Accounts Scotland (ICAS) provides analysis on the recently introduced Corporate Insolvency and Governance Act 2020 (CIGA 2020). In this article he comments specifically on the impact this new legislation has on winding petitions and statutory demands (which can be the first step of the insolvency legal process).
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