# The Insolvency (Scotland) (Receivership and Winding up) Rules 2018, Article: Statement of affairs made out by the directors under section 99(1)


[Note: section 99(2A) requires the statement of affairs to contain a statutory declaration by some or all of the directors.]

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Source: https://www.legislation.gov.uk/ssi/2018/347/article/wrapper11 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/article-wrapper11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.