# The Insolvency (Scotland) Rules 1986, Rule 0.2: Interpretation


(1) In these Rules
“the Act” means the Insolvency Act 1986;
“the Companies Act” means the Companies Act 1985;
“the Bankruptcy Act” means the Bankruptcy (Scotland) Act 1985;
“the Rules” means the Insolvency (Scotland) Rules 1986;
“accounting period” in relation to the winding up of a company, shall be construed in accordance with section 52(1) and (6) of the Bankruptcy Act as applied by Rule 4.68;
“business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in any part of Great Britain;
“company” means a company which the courts in Scotland have jurisdiction to wind up;
“insolvency proceedings” means any proceedings under the first group of Parts in the Act or under these Rules;
“receiver” means a receiver appointed under section 51 (Receivers (Scotland)); and
“responsible insolvency practitioner” means, in relation to any insolvency proceedings, the person acting as supervisor of a voluntary arrangement under Part I of the Act, or as administrator, receiver, liquidator or provisional liquidator.
(2) In these Rules, unless the context otherwise requires, any reference -
(a) to a section is a reference to a section of the Act;
(b) to a Rule is a reference to a Rule of the Rules;
(c) to a Part or a Schedule is a reference to a Part of, or Schedule to, the Rules;
(d) to a Chapter is a reference to a Chapter of the Part in which that reference is made.

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Source: https://www.legislation.gov.uk/uksi/1986/1915/rule/0.2 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-rules-1986/rule-0.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.