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Notes for Guidance - Bankruptcy (Scotland) Act 2016 (as amended)

This guidance describes the general functions of Accountant in Bankruptcy, interim trustees, trustees and commissioners in relation to their responsibilities regarding bankruptcies which started on or after 30 November 2016.

1.1 AiB – general functions

AiB supports ministers to develop the policy for:

  • personal insolvency
  • corporate insolvency (where devolved to the Scottish Parliament)
  • the Debt Arrangement Scheme (DAS)
  • diligence in Scotland
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