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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.


12.6 Adjudication of claims - review and appeal

A debtor or creditor may apply to the Accountant’s independent review team for a review of a decision made on:

  • acceptance or rejection of a claim
  • the amount or category of a claim and the value of any security

The debtor may only request a review if they satisfy AiB they have, or are likely to have, the potential for a reversion of funds if the review is upheld.

An application must be received before:

  • the expiry of 14 days from the date of the decision regarding an entitlement to vote; or
  • the expiry of 28 days from the date of the decision regarding an entitlement to a dividend

A review does not prevent the dividend being paid by the trustee. However, arrangements should be in place if the decision is overturned, i.e. an amount set aside to pay the dividend in respect of a claim.

The Accountant must take into consideration any representations made by:

  • the debtor
  • any creditor
  • the trustee
  • any other person having an interest

before the expiry of 21 days from the date the application. The outcome of the review to confirm, revoke or amend the decision, determination or requirement must be made before the expiry of 28 days from the date the application for review was made.

The debtor, or creditor, may appeal the review decision to the sheriff before the expiry of 14 days from the date the review decision, determination or requirement was made.

The debtor may only make an appeal if they satisfy the sheriff that they have, or are likely to have, the potential for a reversion of funds if the appeal is granted.

As with a review, an appeal does not prevent the dividend being paid by the trustee. However, arrangements should be in place if the decision is overturned i.e. an amount set aside to pay the dividend in respect of a claim.

The sheriff’s decision is final.

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