The Cross-Border Insolvency Regulations (Northern Ireland) 2007 No. 115

SCHEDULE 1 UNCITRAL MODEL LAW ON CROSS-BORDER INSOLVENCY

PART 1 GENERAL PROVISIONS

CHAPTER II ACCESS OF FOREIGN REPRESENTATIVES AND CREDITORS TO COURTS IN NORTHERN IRELAND

Article 13. Access of foreign creditors to a proceeding under Northern Ireland insolvency law

3.  A claim may not be challenged solely on the grounds that it is a claim by a foreign tax or social security authority but such a claim may be challenged—

(a) on the ground that it is in whole or in part a penalty, or

(b) on any other ground that a claim might be rejected in a proceeding under Northern Ireland insolvency law.