{
  "url": "https://openlegislation.uk/insolvency-england-and-wales-no2-amendment-rules-2021/rule-40",
  "json_url": "https://openlegislation.uk/insolvency-england-and-wales-no2-amendment-rules-2021/rule-40.json",
  "legislation": "uksi/2021/1028",
  "legislation_title": "The Insolvency (England and Wales) (No.2) (Amendment) Rules 2021",
  "legislation_url": "https://openlegislation.uk/insolvency-england-and-wales-no2-amendment-rules-2021",
  "path": "rule/40",
  "kind": "rule",
  "number": "40",
  "heading": "Amendment of Part 7 of the Insolvency Rules",
  "text": "(1) Rule 7.41 (statement of affairs) is amended as follows.\n(2) In paragraph (1), after “contain” insert “the following, or, where paragraph (1B) applies, the information specified in that paragraph”.\n(3) After paragraph (1) insert—\n“(1A) Paragraph (1B) applies if a moratorium under Part A1 of the Act is or has been in force for the company at any time within the period of 12 weeks ending with the day on which the winding up petition is presented.\n(1B) Where this paragraph applies the statement of affairs must contain—\n(a) the matters specified in paragraph (1)(a) to (e) and (g); and\n(b) the information specified in paragraph (1)(f) but with the modifications specified in paragraph (1C).\n(1C) The modifications referred to in paragraph (1B)(b) are that—\n(a) the summary of the liabilities of the company must, in addition, set out which of the debts owed by the company are—\n(i) moratorium debts, and\n(ii) priority pre-moratorium debts,\nwithin the meaning given by section 174A, and\n(b) sub-paragraph 1(e)(iv) has effect as if the reference to preferential creditors included references to moratorium debts and priority pre-moratorium debts within the meaning given by section 174A.\n(c) paragraph (1)(f)(i), (ii) and (vii) has effect as if the reference to preferential debts included references to moratorium debts and priority pre-moratorium debts within the meaning given by section 174A.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1028/rule/40",
    "retrieved_at": "2026-10-28T22:09:08.151564+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}