# The Insolvency (Scotland) (Company Voluntary Arrangements and Administration) (Amendment) Rules 2021, Rule 27: Amendment of Part 3 of the Insolvency Rules


(1) Rule 3.117 (estate to be distributed in respect of the accounting periods) is amended as follows.
(2) After paragraph (5) insert—
“(5A) Where paragraph 64A of Schedule B1 applies, paragraph (4) and (5) shall have effect as if the reference to preferential creditors and preferential debts included references to moratorium debts and priority pre-moratorium debts within the meaning given by section 174A.”.

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Source: https://www.legislation.gov.uk/uksi/2021/1026/rule/27 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-company-voluntary-arrangements-and-administration-amendment-rules-2021/rule-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.