Disclosure (Scotland) Act 2020

Prospective

InsolvencyS

43SAn offence under any of the following provisions of the Insolvency Act 1986—

(a)section 206 (fraud, etc. in anticipation of winding up),

(b)section 207 (transactions in fraud of creditors),

(c)section 208 (misconduct in course of winding up),

(d)section 209 (falsification of company's books),

(e)section 210 (material omissions from statement relating to company's affairs),

(f)section 211 (false representations to creditors).