{
  "url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-amendment-rules-2021/rule-12",
  "json_url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-amendment-rules-2021/rule-12.json",
  "legislation": "uksi/2021/1025",
  "legislation_title": "The Insolvency (Scotland) (Receivership and Winding up) (Amendment) Rules 2021",
  "legislation_url": "https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-amendment-rules-2021",
  "path": "rule/12",
  "kind": "rule",
  "number": "12",
  "heading": "Amendment of Part 7 of the Insolvency Rules",
  "text": "(1) After rule 7.27 insert—\n“Priority of moratorium debts in a subsequent winding up\n7.27A. (1) Where section 174A applies, the moratorium debts and priority pre-moratorium debts mentioned in subsection (2)(b) of that section are payable in the following order of priority—\n(a) amounts payable in respect of goods or services supplied during the moratorium under a contract where, but for section 233B(3) or (4), the supplier would not have had to make that supply;\n(b) wages or salary arising under a contract of employment;\n(c) other debts or other liabilities apart from the monitor’s remuneration or expenses; and\n(d) the monitor’s remuneration or expenses.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 223B was inserted by section 14 of the Corporate Insolvency and Governance Act 2020."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "“wages or salary” has the same meaning as in section A18 of the Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2021/1025/rule/12",
    "retrieved_at": "2026-10-28T22:09:09.553868+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."
}