Paragraph 26 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 7 para. 20-21 omitted by Insolvency (Amendment) Act (Northern Ireland) 2026 s. 101(3)(b) Sch. 7 para. 3 omitted by Insolvency (Amendment) Act (Northern Ireland) 2026 Sch. 3 para. 14(4)(b) Omit Schedule A1 (moratorium where directors propose voluntary arrangement). ← Paragraph 25 Paragraph 26 Paragraph 27 →