Bankruptcy (Scotland) Act 2016

8SAn amount owed at the relevant date by the debtor to one or more eligible persons in respect of a deposit which—

(a)was made through a [F1non-UK] branch of a credit institution authorised by the competent authority of [F2the United Kingdom], and

(b)would have been an eligible deposit if it had been made through [F3a UK] branch of that credit institution.