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Judicial Factors (Scotland) Act 2025
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- Inventory and balance sheet
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Inventory and balance sheet
35Inventory and balance sheet where replacement judicial factor appointed
(1)Where a replacement judicial factor is appointed by virtue of—
(a)section 33(2), (3)(b) or (4),
(b)section 34(4), and the judicial factor whose appointment has been recalled (“the original judicial factor”) has not been discharged,
the replacement judicial factor and the Accountant must agree the inventory and balance sheet for the factory estate as at the appointment date of the replacement judicial factor.
(2)Where a replacement judicial factor is appointed by virtue of section 34(4) and the original judicial factor has been discharged, the final inventory and balance sheet of the original judicial factor constitute the opening inventory and balance sheet of the replacement judicial factor.
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