{
  "url": "https://openlegislation.uk/insolvency-scotland-rules-1986/rule-3.12",
  "json_url": "https://openlegislation.uk/insolvency-scotland-rules-1986/rule-3.12.json",
  "legislation": "uksi/1986/1915",
  "legislation_title": "The Insolvency (Scotland) Rules 1986",
  "legislation_url": "https://openlegislation.uk/insolvency-scotland-rules-1986",
  "path": "rule/3.12",
  "kind": "rule",
  "number": "3.12",
  "heading": "Issue of certificate of insolvency",
  "text": "(1) In accordance with this Rule, it is the duty of the administrative receiver to issue a certificate in the terms of paragraph (b) of section 22(3) of the Value Added Tax Act 1983 (which specifies the circumstances in which a company is deemed insolvent for the purposes of that section) forthwith upon his forming the opinion described in that paragraph.\n(2) There shall in the certificate be specified -\n(a) the name of the company and its registered number;\n(b) the name of the administrative receiver and the date of his appointment; and\n(c) the date on which the certificate is issued.\n(3) The certificate shall be entitled “CERTIFICATE OF INSOLVENCY FOR THE PURPOSES OF SECTION 22(3)(b) OF THE VALUE ADDED TAX ACT 1983”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1983 c.55, as amended by section 32 of the Finance Act 1985 c.54."
    }
  ],
  "outstanding_effects": [
    {
      "type": "applied 2016 asp 21 s. 14B (as inserted)",
      "affecting": "ssi/2017/210",
      "affecting_title": "The Insolvency (Regulation (EU) 2015/848) (Miscellaneous Amendments) (Scotland) Regulations 2017"
    },
    {
      "type": "applied (with modifications)",
      "affecting": "uksi/2009/806",
      "affecting_title": "The Building Society Special Administration (Scotland) Rules 2009"
    },
    {
      "type": "applied (with modifications)",
      "affecting": "ssi/2001/128",
      "affecting_title": "Limited Liability Partnerships (Scotland) Regulations 2001"
    },
    {
      "type": "specified provisions applied (with modifications)",
      "affecting": "uksi/2013/1388",
      "affecting_title": "The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/1915/rule/3.12",
    "retrieved_at": "2026-10-29T16:39:01.712831+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."
}