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

Section 218 of Act lists general offences which may be committed by the debtor. These are in summary:

• making a false statement on assets or business or financial affairs (sections 218(1)&(2))
• destruction, damage, concealment or removal of estate from Scotland or any document (sections 218(3)&(4))
• failure to return to Scotland following a court order (section 218(5))
• falsification of a document and failure to report a falsification (sections 218(6,7,8))
• gratuitous alienation or unfair preference by a person who is absolutely insolvent (sections 218(9)&(10))
• pledge or disposal of property obtained on credit otherwise than in course of trade or business (sections 218(11)&(12))
• obtaining credit to the extent of £2000 or more without giving relevant information (section 218(13)(a))
• obtaining credit of any amount, where, at the time of obtaining credit the debtor had debts amounting to £1000 or more, without giving relevant information (section 218(13)(b))

Throughout the act there are listed various statutory offences which may be committed by the debtor:

• failure to inform the court of concurrent proceedings for bankruptcy or an analogous remedy (section 17(6))
• failure to deliver a statement of assets and liabilities to the interim trustee or to omit or misstate a material fact (section 41(3))
• failure to follow a direction or requirement of, or obstruction of, an interim trustee (section 40(1))
• failure to notify the trustee of any assets acquired on a relevant date or of any substantial change in financial circumstances (section 87(1))
• failure to attend for examination (sections 118(7)&(8) and 119(8))
• failure to inform of possible acquirenda (sections 28(2)&(3))
• failure to comply with an order of the sheriff on co-operation a trustee (section 215(4))

The following are offences not covered by the Act but are nevertheless reportable:

• common law fraud 
• common law theft
• acting as a director or to promote a firm manage a company without the leave of the court whilst an undischarged bankruptcy (The Company Director Disqualification Act 1986, section 11(1))