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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.


4.2 Appointment of a trustee

A trustee is appointed by:

  • a sheriff
  • the Accountant

4.2.1 Appointment by a sheriff

A sheriff may appoint a person who has been nominated to act if:

  • they acted as interim trustee
  • the person is qualified to act
  • a copy of the undertaking to act has been provided

When a sheriff does not appoint a trustee they must appoint the Accountant in Bankruptcy as trustee.

4.2.2 Appointment by the Accountant

The Accountant may appoint a person as trustee who has been nominated to act if:

  • the person is qualified to act
  • a copy of the undertaking to act has been provided

When the Accountant does not appoint a trustee the Accountant in Bankruptcy is deemed to be trustee.

4.2.3 Notifying the appointment 

Following an award made by the court the trustee must:

  • as soon as practicable notify the debtor of the appointment
  • send a copy of the Form 10 - Statement Of Assets and Liabilities for completion and the Form 13 - Statement Of Undertakings of The Regulations for completion and signature
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