# The Insolvency (Scotland) Rules 1986, Rule 2.21: Application of provisions in Part 3 (Receivers)


Chapter 5 of Part 3 (VAT bad debt relief) shall apply to an administrator as it applies to an administrative receiver, subject to the modification that, for any reference to the administrative receiver, there shall be substituted a reference to the administrator.

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Source: https://www.legislation.gov.uk/uksi/1986/1915/rule/2.21 (the official version)
Page: https://openlegislation.uk/insolvency-scotland-rules-1986/rule-2.21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.