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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.


16.1 Interim BROs

The Act provides for interim BROs to be made when there is an urgent need to protect the public. This may happen if there are delays in obtaining information for the investigation.

BRT will decide if there is a need to make an interim BRO, or submit an application to a sheriff.

An interim BRO will cease to be effective:

  • on determination of the BRO by the Accountant;
  • on determination of the BRO by the sheriff
  • on discharge by the sheriff on application by the Accountant or the debtor.
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