The Debt Arrangement Scheme (DAS) is a statutory scheme that is designed to allow certain categories of debtor to repay their debts over an extended period of time by means of a debt payment programme (DPP). During the period a DPP is in force, a debtor is protected from enforcement action being taken against them by creditors. For a glossary of commonly used Scottish insolvency terms, see Practice Note: Glossary of Scottish insolvency words and expressions. The statutory basis of the DAS is found in Part 1 of the Debt Arrangement and Attachment (Scotland) Act 2002 (DAA(S)A 2002). However, this merely provides the framework within which the scheme is to operate. The actual detail is to be found in secondary legislation promulgated under DAA(S)A 2002. Principally, this is the Debt Arrangement Scheme (Scotland) Regulations 2011 (DAS(S)R 2011), SSI 2011/141 as amended by the Debt Arrangement Scheme (Scotland) Amendment Regulations 2014 (DAS(S)AR 2014), SSI 2014/294. (Further amendments were made by the Debt Arrangement Scheme (Scotland) Regulations

STOP PRESS: On 8 October 2026, the The draft Bankruptcy and Attachment (Miscellaneous Amendment) (Scotland) Regulations 2026 were laid. The draft regulations amend the Bankruptcy (Scotland) Act 2016 (Ba(S)A 2016), the Debt Arrangement and Attachment (Scotland) Act 2002 (DAA(S)A 2002) and the Bankruptcy (Scotland) Regulations 2016 (the 2016 Regulations), SSI 2016/397 to: • allow more individuals in debt to qualify for and enter the Minimal Asset Process (MAP) bankruptcy and to enable individuals in debt to retain a greater value of specific possessions in bankruptcy and diligence • clearly substantiate the Accountant in Bankruptcy’s (AiB) position in maintaining the common financial statement (CFS) • update prescribed forms in the 2016 Regulations to reflect changes to the MAP entry criteria and to amend the default method of communication between AiB and the individual during the bankruptcy to email Commencement date: in part on the day after these regulations are made, and in full on 1 April 2027 (see: LNB News 08/10/2026 9). Sequestration

In England, courts having jurisdiction are permitted under the Insolvency (England and Wales) Rules 2016, SI 2016/1024, r 12.59 to review, rescind or vary the winding–up orders which they make. The Scottish insolvency rules (the Insolvency (Scotland) (Receivership and Winding Up) Rules 2018, SSI 2018/347) do not contain an equivalent provision. A practical solution can be found in section 147 of the Insolvency Act 1986 (IA 1986), which provides the court with a discretionary power to sist winding–up proceedings on the application of the liquidator, creditor or contributory of the company.

The Land Reform (Scotland) Act 2016 (Commencement No 11) Regulations 2020, SSI 2020/383 bring sections 39 and 128 of the Land Reform (Scotland) Act 2016 (LR(S)A 2016) into force on 16 December 2020, (to the extent not already in force). LR(S)A 2016, s 39 requires the Scottish Ministers to make provision, by regulations, requiring information to be provided about persons who have controlling interests in owners and tenants of land, and about the publication of that information in a public register kept by the Keeper of the Registers of Scotland.  The policy intention of this new register is to increase public

The Accountant in Bankruptcy (AiB) has published official statistics on statutory debt solutions and company insolvencies in Scotland for the first quarter (Q1) of the financial year 2024-2025. The AiB recorded 2,056 personal insolvencies, 45 less than in the same quarter the previous year. The data further shows that 708 bankruptcy were awarded, 2.3% higher than in the same quarter in 2023-2024.

The Accountant in Bankruptcy (AiB) has published official statistics on statutory debt solutions and company insolvencies in Scotland for the third quarter (Q3) of the financial year 2023-24. The AiB recorded 2,014 personal insolvencies, 40 more than in the same quarter the previous year. The data further shows that 621 bankruptcies were awarded, a 6.5% increase compared to previous year.

The Accountant in Bankruptcy (AiB) has published official statistics on statutory debt solutions and company insolvencies in Scotland for the fourth quarter (Q4) of the financial year 2024-25. The AiB recorded 1,673 personal insolvencies, 213 less than in the same quarter the previous year. The data further shows that 595 bankruptcies were awarded, 1.7% lower than in the same quarter in 2023-24.

The Accountant in Bankruptcy (AiB) has published official statistics on statutory debt solutions and company insolvencies in Scotland for the third quarter (Q3) of the financial year 2024-2025. The AiB recorded 1,784 personal insolvencies, 230 less than in the same quarter the previous year. The data further shows that 617 bankruptcies were awarded, 0.6% lower than in the same quarter in 2023-2024.

The Accountant in Bankruptcy (AiB) has published official statistics on statutory debt solutions and company insolvencies in Scotland for the first quarter (Q1) of the financial year 2025–26. The AiB recorded 1,935 personal insolvencies, 119 less than in the same quarter the previous year. The data further shows that 739 bankruptcies were awarded, 4.7% lower than in the same quarter in 2025–26.

Date provision Replace the share purchase agreement (SPA) date provision with the following new date provision: This Agreement is delivered on [insert day and month] 20[insert year] Recitals Recital (B) Delete ‘legal and beneficial’ from Recital (B). Definitions Amend the following existing definitions set out in clause 1 (Definitions and interpretation) of the relevant precedent SPA (where used in the SPA): Definition of ‘Business’ Replace ‘the City of London’ with ‘[Edinburgh OR Glasgow OR Aberdeen]’ Definition of ‘CRTP’ Replace the definition of ‘CRTP’ with the following new definition: CTPRS • means Contract (Third Party Rights) (Scotland) Act 2017; Definition of ‘Encumbrance’ • Delete ‘assignment’ immediately preceding ‘right of first refusal’ as Scots law refers to assignation rather than assignment. • Delete ‘legal or equitable’ immediately preceding ‘third party right’ as Scots law does not recognise this separation of ownership. Definition of ‘Freehold Properties’ Delete the definition of ‘Freehold Properties’ and insert the following new definition in the appropriate alphabetical order: Heritable Properties • means the heritable properties of the [Company OR Group], further details

A document used in litigation or arbitration proceedings in which each party sets out its case (generally in table format) on an item-by-item basis in order to clearly set out the issues between the parties.

Scott Schedules are often very useful in construction disputes. They help to identify the key issues between the parties, and set out for the judge in a single document a summary of the parties’ rival cases on an item-by-item basis. The need for a Scott Schedule in construction cases arises because the parties’ disputes are often factually very complex. It can be confusing and time-consuming to move back and forth between the parties’ rival (and often very long) statements of case in order to compare what each of them says about a particular item. A Scott Schedule is designed to provide a single-source document setting out the rival cases. Scott Schedules are typically used to compare the parties’ respective positions in: • defects cases • final account/valuation disputes • delay claims Scott Schedules derive their name from one of the early Official Referees sitting in what is now the Technology and Construction Court (TCC). Example delay schedule No. Event relied on Delay experienced Delay Defendant’s response Judge’s comments 1 Lack