# The Insolvency (Scotland) (Receivership and Winding up) Rules 2018, Article 1.8: Reasons for stating whether proceedings are or will be COMI proceedings, establishment proceedings etc.


Where these Rules require reasons to be given for a statement that proceedings are or will be COMI proceedings, establishment proceedings or proceedings to which the EU Regulation as it has effect in the law of the United Kingdom does not apply, the reasons must include as applicable—
(a) the company's centre of main interests;
(b) the place of the company's registered office within the meaning of Article 3(1) of the EU Regulation and where appropriate an explanation why this is not the same as the centre of main interests;
(ba) the place where there is an establishment within the jurisdiction; or
(c) a statement that there is no registered office if that be the case in proceedings to which the EU Regulation as it has effect in the law of the United Kingdom does not apply.

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Source: https://www.legislation.gov.uk/ssi/2018/347/part/1/chapter/4/article/1n9 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-receivership-and-winding-up-rules-2018/part-1/chapter-4/article-1n9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.