http://www.legislation.gov.uk/ukpga/2020/12/section/27Corporate Insolvency and Governance Act 2020An Act to make provision about companies and other entities in financial difficulty; and to make temporary changes to the law relating to the governance and regulation of companies and other entities.texttext/xmlenStatute Law Database2024-05-18Expert Participation2022-02-14 271In sections 20 to 26 and this section—“coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2);“corporate insolvency or governance legislation” means—the Insolvency Act 1986, except so far as relating to the insolvency or bankruptcy of individuals,Part 26A of the Companies Act 2006 (arrangements and reconstructions for companies in financial difficulty),the Company Directors Disqualification Act 1986,this Act,any subordinate legislation made under the enactments specified in paragraphs (a) to (d),the Cross-Border Insolvency Regulations 2006 (S.I. 2006/1030), andafter IP completion day, Regulation (EU) 2015/848 on insolvency proceedings;“corporate insolvency or restructuring procedure” means—a moratorium under Part A1 of the Insolvency Act 1986;a company voluntary arrangement under Part 1 of that Act (including a moratorium under section 1A of that Act in a case where such a moratorium applies after the coming into force of paragraph 30 of Schedule 3);administration under Part 2 of that Act;receivership to which Part 3 of that Act applies;winding up under Part 4 or 5 of that Act;the procedure provided for by Part 26A of the Companies Act 2006;“enactment” includes an Act of the Scottish Parliament and an instrument made under such an Act;“person with corporate responsibility” means—in relation to a company, a director, manager, secretary or other officer of the body,in relation to a partnership or limited liability partnership, a partner or member, andin relation to any other entity, a person with responsibility for managing the entity;“subordinate legislation” has the meaning given by section 21(1) of the Interpretation Act 1978.2References to an enactment in subsection (1) include in particular that enactment as applied by any other enactment, with or without modifications, to partnerships, limited liability partnerships or other entities.