ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note provides an overview of the ongoing impact in Scotland of the Coronavirus (COVID–19) pandemic on the following practice areas: • Corporate Crime • Dispute Resolution • Private client • Property • Restructuring & Insolvency Key legislation applicable in Scotland The Coronavirus (Scotland) Act 2020 and the Coronavirus (Scotland) (No 2) Act 2020 (the Scottish Coronavirus Acts) introduced certain temporary provisions to help manage the coronavirus pandemic. The Coronavirus (Extension and Expiry) (Scotland) Act 2021 expired certain provisions in the Scottish Coronavirus Acts that were no longer required and extended other provisions that were still required until the end of March 2022. The Coronavirus (Scotland) Acts (Amendment of Expiry Dates) Regulations 2022, SSI 2022/113 subsequently amended the Scottish Coronavirus Acts so that Part 1 of each Act expired at the end of 30 September 2022. In addition to the Scottish Coronavirus Acts, certain temporary measures were introduced by the Coronavirus Act 2020—see section 100 for the provisions that applied to Scotland. The relevant

Responding to the coronavirus (COVID-19) pandemic is impacting government priorities across Europe and beyond. In light of COVID-19 developments and associated guidance on social distancing, UK and EU negotiating teams involved in the talks on the future relationship and Withdrawal Agreement implementation are not meeting in person in accordance with the original terms of reference, but they remain in regular contact to find alternative ways of continuing the discussions. Both the EU chief negotiator, Michel Barnier, and UK chief negotiator, David Frost, have been in isolation due to COVID-19 and were reported to have not met since the first round of talks. The UK government has acknowledged the impact of COVID-19 on immediate priorities, but still aims to review progress in the future relationship talks in June 2020 and is sticking to the December 2020 deadline for ending the transitional arrangements. The government has repeatedly restated its commitment to the current transition timetable and insists that it will not agree to any extension to the transition/implementation period under

ARCHIVED: This Practice Note has been archived and is not maintained. The Commercial Rent (Coronavirus) Act 2022 (CR(C)A 2022) continues and extends the protections given to commercial tenants during the coronavirus (COVID-19) pandemic. It does this by ringfencing rent and service charge debts accrued during the period when premises were required to close, and establishing a statutory arbitration process under which the debts may be reduced or payment deferred. It also imposes a moratorium on landlord remedies in order to protect tenants while the arbitration process takes place. The key provisions of CR(C)A 2022 and the government’s accompanying Commercial rent code of practice following the COVID-19 pandemic (the Code), are set out below. The government has also issued statutory guidance on the terms of the Act. The deadline for starting an arbitration has now ended, and with it the moratorium on landlord remedies in cases where no reference has been made. The moratorium remains in place for arrears that were referred to arbitration in time (see Moratorium

This archived Practice Note considered the key issues for Corporate practitioners in relation to the coronavirus (COVID-19) pandemic. It has not been updated since May 2022. General meetings and AGMs The coronavirus outbreak raised immediate legal and practical issues for companies which were seeking to hold their annual general meeting (AGM) or other general meetings. For further details, see Practice Note: Coronavirus (COVID-19)—holding general meetings and AGMs. Latest guidance for company meetings in 2021 Chartered Governance Institute guidance for company meetings in 2021 On 24 February 2021 the Chartered Governance Institute (CGI) issued updated guidance (2021 Guidance) in anticipation that general meetings would be required to be held on a closed basis until at least 17 May 2021 and possibly until at least 21 June as a result of the government’s ‘stay at home measures’. The 2021 Guidance was produced by a working group comprising the City of London Law Society Company Law Committee and Martin Moore QC, with the support of the Department for Business, Energy and Industrial Strategy (BEIS) and the Financial

ARCHIVED: This Practice Note was archived in April 2022 and is not maintained. Up to date information on the financial support given by the government during the COVID-19 pandemic can be found on the British Business Bank website. Scope This Practice Note, produced in partnership with James Collis and John Alderton of Squire Patton Boggs LLP, summarises the various schemes and support measures introduced by the UK government to assist businesses in their response to the COVID-19 pandemic. It may be easier to read this Practice Note by downloading a copy using the button on the top left and changing the page layout to landscape. Financing Facility Support What help is available? What does the help entail? Which companies are eligible? What are the criteria (if any) for applying? How to apply Availability? Recovery Loan Scheme (RLS) • This replaced the previous coronavirus (COVID-19) loan schemes when they closed• The loans are available through a network of accredited lenders• Ensures businesses of any size can continue

The restrictions on forfeiture of a business tenancy on the grounds of non-payment of rent contained in section 82 of the Coronavirus Act 2020 (CA 2020) have been extended to 25 March 2022 in England and to 30 September 2021 in Wales. This is to allow time for legislation to be introduced to ‘ringfence’ debt accrued from March 2020 and to establish a binding arbitration system to deal with disputes regarding unpaid arrears which accrued during the coronavirus (COVID-19) pandemic, where landlords and tenants are unable to reach a negotiated settlement. The forfeiture restrictions may therefore be lifted before expiry of the current deadline if the proposed legislation is put in place

For information on quarantine measures for individuals travelling to England during the coronavirus (COVID-19) pandemic, see Practice Note: Coronavirus (COVID-19)—sickness and other absence [Archived], in particular section: Quarantine measures for those travelling to England. How employers choose to deal with an employee whose holiday plans would require them to quarantine, or self-isolate, on their return may depend on: • whether the employee will be able to work from home during their quarantine period • the nature of the holiday entitlement in question, ie whether it is the employee's statutory entitlement under the Working Time Regulations 1998 (WTR 1998), SI 1998/1833 or contractual In relation to statutory basic and additional holiday entitlement, the timing of leave is regulated by WTR 1998, SI 1998/1833, reg 15. However, these rather prescriptive provisions are subject to variation or exclusion by the employment contract or another relevant agreement.

ARCHIVED: This Practice Note is archived and is no longer maintained. Lawyers across the world are currently grappling with many common areas of concern in connection with the coronavirus (COVID-19) pandemic. There are also a large number of areas that are of particular concern to Banking & Finance lawyers. This Practice Note considers questions that are frequently being asked in the current environment and brings together key content and resources published across Lexis®PSL. It is updated regularly with practical guidance and analysis which cover the impact of COVID-19 developments. Due diligence and preliminary analysis Question Resources which may help What is the Coronavirus Business Interruption Loan Scheme and how can borrowers access it? Q&A: What is the Coronavirus Business Interruption Loan Scheme and how can borrowers access it? Is there any specific law creating the Coronavirus Business Interruption Loan Scheme? Q&A: Is there any specific law or regulations in force that created the Coronavirus Business Interruption Loan Scheme scheme? If so, what are they? Or is the British Business

Coronavirus (COVID-19): the coronavirus pandemic has caused the UK to expedite new insolvency provisions, both of a temporary and permanent nature. For news and guidance as to the implications from a property perspective see: Coronavirus (COVID-19)—implications for property — Property Insolvency. Panel 4—Transferor [insert name of the registered proprietor] (in liquidation) (the Transferor) acting by [any one of] its [joint] liquidator[s], [insert name of first liquidator] (Insolvency Practitioner) of [insert address][and [insert

ARCHIVED: This archived Practice Note is not maintained and is for background information only. This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on charities and provides answers or guidance on some of the main issues arising for practitioners. The latest guidance and updates will be contained in this Practice Note. For guidance on other matters affecting Private Client practitioners as a result of coronavirus (COVID-19), see the Coronavirus (COVID-19) subtopic. How will charities ensure that they are properly governed if trustees and staff are not able to work or meet in light of coronavirus (COVID-19)? This Q&A was produced in partnership with Sam Macdonald and Laetitia Ransley of Farrer & Co. Many charities will have board or general meetings scheduled over the coming months and be wondering what steps should be taken to observe social distancing measures and protect attendees, particularly those more at risk from coronavirus (COVID-19). Special rules apply to these meetings and will need to be taken into account. Formal meetings are, of course, only one (albeit an important) aspect

Background This archived Practice Note considered the impact that the coronavirus (COVID-19) pandemic on the preparation and filing of a company’s report and accounts. It has not been updated since May 2022. Disclosure of principal risks The Companies Act 2006 (CA 2006), the UK Corporate Governance Code (UKCG Code) and the Disclosure Guidance and Transparency Rules (DTRs) contain overlapping requirements for companies to disclose the principal risks facing their business in their annual and interim financial reports: • the CA 2006 requires all UK incorporated companies (except for small companies) to prepare a strategic report for each financial year of the company. This report must include, among other things, ‘a fair review of the company’s business, and a description of the principal risks and uncertainties facing the company’ • the UKCG Code requires the board of directors of a premium listed company to carry out a robust assessment of the company’s emerging and principal risks and to confirm in the annual report that it has completed this assessment, including a description of its principal

A number of temporary changes were introduced by government in relation to accessing Statutory Sick Pay (SSP), and SSP rules, in response to the coronavirus (COVID-19) pandemic. These changes have been reversed following the government’s decision to remove coronavirus restrictions in 2022 and, in particular, the publication of the government’s plan for living with COVID-19 on 21 February 2022. The temporary changes to SSP introduced during the pandemic, together with a summary of developments in relation to their removal, are listed below: • those who self-isolated or were required to shield from time to time because of coronavirus were potentially deemed incapable of working, and, therefore, entitled to SSP (see: SSP entitlement extended to those who self-isolate below). These deeming provisions were revoked by the Statutory Sick Pay (General) (Coronavirus Amendment) Regulations 2022, SI 2022/380, in force on 25 March 2022 (see: LNB News 25/03/2022 5). This means that from 25 March 2022, if an employee tests positive for coronavirus, in order to qualify for SSP they