# The Insolvency (England and Wales) Rules 2016, Paragraph 18: Set-off in insolvency proceedings commenced before 1st April 2005


Where before 1st April 2005 a company has entered administration or gone into liquidation, the office-holder, when calculating any set-off must apply the 1986 Rules as they had effect immediately before 1st April 2005.

---
Source: https://www.legislation.gov.uk/uksi/2016/1024/schedule/2/paragraph/18 (the official version)
Page: https://openlegislation.uk/insolvency-england-and-wales-rules-2016/schedule-2/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.