Insolvency Act 1985

1 (1) In this Schedule " the debtor "—

(a) in relation to a winding up, means the company which is being wound up ; and

(b) in relation to the distribution of a bankrupt's estate, means the bankrupt.

(2) In relation to a company, the references in this Schedule to the relevant date are references—

(a) where the company is being wound up by the court and the winding-up order was made immediately upon the discharge of an administration order, to the date of the making of the administration order;

(b) in a case not falling within paragraph (a) above where the company is being wound up by the court and had not commenced to be wound up voluntarily before the date of the making of the winding-up order, to the date of the appointment (or first appointment) of a provisional liquidator or, if no such appointment has been made, to the date of the making of the winding-up order ; and

(c) in a case not falling within paragraph (a) or (b) above, to the date of the passing of the resolution for the winding up of the company.

(3) In relation to a bankrupt, the references in this Schedule to the relevant date are references—

(a) where at the time the bankruptcy order was made, there was an interim receiver of the debtor's estate appointed under section 133 of this Act, to the date on which the interim receiver was first appointed after the presentation of the bankruptcy petition ; and

(b) in a case not falling within paragraph (a) above, to the date of the making of the bankruptcy order.