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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.

1.3 The Accountant in Bankruptcy – general functions

The Accountant in Bankruptcy will act as trustee in the following

  • in all bankruptcies when the court does not appoint a person to be
    trustee (section 51(7) of the Act refers)
  • in all bankruptcies awarded by the Accountant, when the Accountant does not appoint a person to be the trustee (section 51(12) of the Act refers)
  • when appointed by the court, will act as interim trustee in a bankruptcy (section 54(2) of the Act refers)
  • on the resignation, or death, of the original trustee when no
    replacement trustee is elected or appointed (sections 69(6)(a) and
    66(2)(b) of the Act refers)
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