

<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemalocation="http://www.google.com/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1">
	<url>
							<loc>https://aib.gov.uk/publications</loc>
							<lastmod>2023-12-14T13:49:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/sensitivity-obligation-public-registers</loc>
							<lastmod>2025-10-08T12:09:13+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/sensitivity-obligation-public-registers/introduction</loc>
							<lastmod>2024-07-24T12:32:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/sensitivity-obligation-public-registers/legislation</loc>
							<lastmod>2024-07-24T12:30:47+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/sensitivity-obligation-public-registers/information-that-may-be-withheld</loc>
							<lastmod>2024-07-24T12:30:50+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/sensitivity-obligation-public-registers/reasons-to-withhold-information</loc>
							<lastmod>2024-07-24T12:30:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/sensitivity-obligation-public-registers/process-to-withhold-address</loc>
							<lastmod>2025-11-24T13:56:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/sensitivity-obligation-public-registers/supporting-evidence</loc>
							<lastmod>2024-07-24T12:30:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/sensitivity-obligation-public-registers/vulnerable-person-policy</loc>
							<lastmod>2024-07-24T12:31:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/consignation-form</loc>
							<lastmod>2024-08-08T11:46:47+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25</loc>
							<lastmod>2025-12-17T09:02:35+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/part-1-the-performance-report</loc>
							<lastmod>2025-12-17T08:30:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/foreword-by-the-accountant-in-bankruptcy</loc>
							<lastmod>2025-12-17T08:30:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/performance-overview-statement-by-chief-executive-on-performance-for-the-period</loc>
							<lastmod>2025-12-17T08:30:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/measuring-performance</loc>
							<lastmod>2025-12-17T09:07:41+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/performance-summary</loc>
							<lastmod>2025-12-17T08:30:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/performance-analysis</loc>
							<lastmod>2025-12-17T09:10:59+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/key-performance-indicators-kpis</loc>
							<lastmod>2025-12-17T08:30:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/part-2-the-accountability-report</loc>
							<lastmod>2025-12-17T08:30:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/corporate-governance-report</loc>
							<lastmod>2025-12-17T08:05:39+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/the-statement-of-accountable-officer-s-responsibilities</loc>
							<lastmod>2025-12-17T08:30:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/governance-statement</loc>
							<lastmod>2025-12-17T08:30:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/remuneration-and-staff-report</loc>
							<lastmod>2025-12-17T09:18:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/staff-report</loc>
							<lastmod>2025-12-17T09:33:24+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/parliamentary-accountability-and-audit-report</loc>
							<lastmod>2025-12-17T08:30:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/independent-auditor-s-report-to-the-accountant-in-bankruptcy-the-auditor-general-for-scotland-and-the-scottish-parliament</loc>
							<lastmod>2025-12-17T08:30:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/part-3-financial-statements</loc>
							<lastmod>2025-12-17T08:30:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/financial-statements</loc>
							<lastmod>2025-12-17T09:35:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/notes-to-the-accounts</loc>
							<lastmod>2025-12-17T08:30:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/appendix-a</loc>
							<lastmod>2025-12-17T08:30:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-report-and-accounts-2024-25/how-to-contact-us</loc>
							<lastmod>2025-12-17T08:30:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme</loc>
							<lastmod>2026-02-02T14:13:55+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/introduction</loc>
							<lastmod>2024-08-08T13:44:50+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/relevant-legislation</loc>
							<lastmod>2024-08-08T13:44:53+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/main-parties-in-das</loc>
							<lastmod>2024-08-08T13:44:55+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/eden</loc>
							<lastmod>2024-08-08T13:44:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/das-register</loc>
							<lastmod>2024-08-08T13:45:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/moratorium-on-diligence</loc>
							<lastmod>2024-08-08T13:45:02+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/diligence-in-the-period-before-a-dpp-is-approved</loc>
							<lastmod>2026-04-01T13:27:11+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/fees-applied-to-a-dpp</loc>
							<lastmod>2026-04-01T13:27:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/dpp-application-process</loc>
							<lastmod>2026-04-01T13:27:08+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/approval-of-a-dpp</loc>
							<lastmod>2024-08-08T13:45:13+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/variation-of-a-dpp</loc>
							<lastmod>2026-04-01T13:27:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/revocation-of-a-dpp</loc>
							<lastmod>2024-08-08T13:45:19+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/composition</loc>
							<lastmod>2026-04-01T13:27:10+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/completion-of-a-dpp</loc>
							<lastmod>2024-08-08T13:45:23+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/review-and-appeal</loc>
							<lastmod>2024-08-12T12:55:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-creditors-debt-arrangement-scheme/das-administrator-contact-details</loc>
							<lastmod>2024-08-08T13:45:28+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme</loc>
							<lastmod>2025-10-08T07:52:48+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/introduction</loc>
							<lastmod>2024-08-13T09:03:38+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/relevant-legislation</loc>
							<lastmod>2024-08-13T09:03:40+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/main-parties-in-das</loc>
							<lastmod>2024-08-13T09:03:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/eden</loc>
							<lastmod>2025-08-06T10:19:37+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/das-register</loc>
							<lastmod>2024-08-13T09:03:48+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/approval-and-removal-of-a-payments-distributor</loc>
							<lastmod>2024-08-13T09:03:51+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/fees-applied-to-a-dpp</loc>
							<lastmod>2024-08-13T09:03:55+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/administration-of-payments</loc>
							<lastmod>2024-08-13T09:03:59+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/revocation-of-a-dpp</loc>
							<lastmod>2024-08-13T09:04:02+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/composition</loc>
							<lastmod>2024-08-13T09:04:05+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/completion-of-a-dpp</loc>
							<lastmod>2024-08-13T09:04:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/review-and-appeal</loc>
							<lastmod>2024-08-13T09:04:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-payments-distributor-debt-arrangement-scheme/das-administrator-contact-details</loc>
							<lastmod>2024-08-13T09:04:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme</loc>
							<lastmod>2026-02-02T14:13:55+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/introduction</loc>
							<lastmod>2024-08-05T13:25:04+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/relevant-legislation</loc>
							<lastmod>2024-08-05T13:25:13+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/main-parties-in-das</loc>
							<lastmod>2024-08-06T12:18:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/eden</loc>
							<lastmod>2024-08-05T13:26:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/das-register</loc>
							<lastmod>2024-08-05T13:26:13+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/fees-applied-to-a-dpp</loc>
							<lastmod>2024-08-05T13:26:24+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/moratorium-on-diligence</loc>
							<lastmod>2024-08-05T13:26:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/how-to-become-an-approved-money-adviser</loc>
							<lastmod>2024-08-08T09:39:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/client-eligibility</loc>
							<lastmod>2026-04-01T13:27:05+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/the-debt-counselling-process</loc>
							<lastmod>2024-08-05T13:30:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/applying-for-a-dpp</loc>
							<lastmod>2024-08-05T13:31:28+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/das-administrator-decision-on-an-application</loc>
							<lastmod>2024-08-05T13:32:05+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/the-effect-of-approval</loc>
							<lastmod>2024-08-05T13:33:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/administering-a-dpp</loc>
							<lastmod>2024-08-05T13:34:06+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/variation-of-a-dpp</loc>
							<lastmod>2026-04-01T13:27:06+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/revocation-of-a-dpp</loc>
							<lastmod>2024-08-05T13:36:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/composition</loc>
							<lastmod>2024-08-05T13:36:30+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/completion-of-a-dpp</loc>
							<lastmod>2026-04-01T13:27:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/review-and-appeal</loc>
							<lastmod>2024-08-05T13:37:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-money-adviser-debt-arrangement-scheme/das-administrator-contact-details</loc>
							<lastmod>2025-11-11T10:40:30+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/review-of-scotland-s-statutory-debt-solutions-stage-3-consultation</loc>
							<lastmod>2024-05-23T10:50:39+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/form-5-statutory-demand-for-payment-of-debt</loc>
							<lastmod>2025-02-17T13:59:36+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/scottish-statutory-debt-solutions-statistics-october-to-december-2025-2025-26-quarter-3</loc>
							<lastmod>2026-03-19T16:23:21+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/scottish-statutory-debt-solutions-statistics-october-to-december-2025-2025-26-quarter-3/excel-tables</loc>
							<lastmod>2026-03-19T16:23:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/statements-on-expenditure-2024-25</loc>
							<lastmod>2025-11-26T11:01:40+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/statements-on-expenditure-2024-25/introduction</loc>
							<lastmod>2025-11-26T10:57:27+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/statements-on-expenditure-2024-25/sustainable-economic-growth</loc>
							<lastmod>2025-11-26T10:57:25+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/statements-on-expenditure-2024-25/efficiency-effectiveness-and-economy</loc>
							<lastmod>2025-11-26T11:15:05+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/statements-on-expenditure-2024-25/public-relations</loc>
							<lastmod>2025-11-26T10:57:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/statements-on-expenditure-2024-25/individual-payments-with-a-value-in-excess-of-25-000</loc>
							<lastmod>2025-11-26T13:50:10+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/statements-on-expenditure-2024-25/payments-cumulatively-in-excess-of-25-000</loc>
							<lastmod>2025-11-26T13:43:27+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/statements-on-expenditure-2024-25/statement-of-the-steps-taken-by-aib-to-promote-and-increase-sustainable-growth-through-the-exercise-of-its-functions-in-the-period</loc>
							<lastmod>2025-11-26T10:57:14+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/statements-on-expenditure-2024-25/statement-of-the-steps-taken-by-aib-to-improve-efficiency-effectiveness-and-economy-in-the-exercise-of-its-functions-in-the-period</loc>
							<lastmod>2025-11-26T10:57:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/statements-on-expenditure-2024-25/statement-of-current-levels-of-shared-service-activity-within-aib-in-the-period</loc>
							<lastmod>2025-11-26T11:26:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/business-plan-2026-27</loc>
							<lastmod>2026-04-02T12:21:05+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/business-plan-2026-27/introduction</loc>
							<lastmod>2026-04-02T12:21:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/business-plan-2026-27/2026-to-2027-core-objectives</loc>
							<lastmod>2026-04-02T14:30:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/business-plan-2026-27/core-objective-1-operational-delivery-and-new-target-operating-model</loc>
							<lastmod>2026-04-02T11:54:10+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/business-plan-2026-27/core-objective-2-digital-services-and-move-to-the-cloud</loc>
							<lastmod>2026-04-02T14:32:59+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/business-plan-2026-27/core-objective-3-aib-building-space</loc>
							<lastmod>2026-04-02T13:22:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/business-plan-2026-27/core-objective-4-policy-development-and-implementation</loc>
							<lastmod>2026-04-02T14:35:40+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/business-plan-2026-27/2026-27-budget</loc>
							<lastmod>2026-04-02T14:37:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/business-plan-2026-27/key-performance-indicators</loc>
							<lastmod>2026-04-02T12:08:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy</loc>
							<lastmod>2026-04-01T13:26:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/introduction</loc>
							<lastmod>2024-03-26T09:53:13+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-does-the-accountant-in-bankruptcy-do</loc>
							<lastmod>2024-03-26T09:53:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-are-my-responsibilities</loc>
							<lastmod>2024-03-26T09:53:19+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-are-the-consequences-of-being-bankrupt</loc>
							<lastmod>2024-03-26T09:53:23+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/minimal-asset-process</loc>
							<lastmod>2024-03-26T09:53:26+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-does-my-trustee-do</loc>
							<lastmod>2024-03-26T09:53:29+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/financial-education</loc>
							<lastmod>2024-03-26T09:53:36+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/will-i-be-asked-to-contribute-towards-my-bankruptcy</loc>
							<lastmod>2024-03-26T09:53:41+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-if-my-circumstances-change</loc>
							<lastmod>2024-03-26T09:53:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-happens-to-the-things-i-own</loc>
							<lastmod>2024-03-26T09:53:48+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/how-long-will-my-bankruptcy-last</loc>
							<lastmod>2024-03-26T09:53:51+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-happens-after-i-am-discharged</loc>
							<lastmod>2024-03-26T09:53:53+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-happens-to-my-debts-after-i-am-discharged</loc>
							<lastmod>2024-03-26T09:53:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/can-my-bankruptcy-end-sooner</loc>
							<lastmod>2024-03-26T09:54:01+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/bankruptcy-restriction-orders</loc>
							<lastmod>2024-03-26T09:54:04+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-happens-to-the-money-my-trustee-ingathers</loc>
							<lastmod>2024-03-26T09:54:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-happens-after-my-trustee-is-discharged</loc>
							<lastmod>2024-03-26T09:54:10+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-if-i-am-unhappy-with-a-decision-made-by-my-trustee-or-aib</loc>
							<lastmod>2024-03-26T09:54:14+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-guide-bankruptcy/what-if-i-am-unhappy-with-the-way-my-bankruptcy-is-being-managed</loc>
							<lastmod>2025-08-13T06:57:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/form-1-application-to-accountant-in-bankruptcy-general</loc>
							<lastmod>2026-02-20T01:00:01+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-application-evidence-requirements-checklist</loc>
							<lastmod>2025-02-25T13:44:14+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/form-2-certificate-for-sequestration</loc>
							<lastmod>2026-02-02T14:13:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/entity-application-pack</loc>
							<lastmod>2026-02-02T14:13:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debtor-application-part-2</loc>
							<lastmod>2026-02-02T14:13:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debt-advice-and-information-package</loc>
							<lastmod>2025-08-06T11:38:22+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016</loc>
							<lastmod>2026-02-02T14:13:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/notes-for-guidance-of-trustees-under-protected-trust-deeds</loc>
							<lastmod>2024-03-14T14:31:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/notes-for-guidance-of-trustees-under-protected-trust-deeds/notes-for-guidance-of-trustees-under-protected-trust-deeds</loc>
							<lastmod>2024-07-01T12:02:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/1-general-principles</loc>
							<lastmod>2024-03-14T14:31:37+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/1-general-principles/1-general-principles</loc>
							<lastmod>2025-08-13T08:51:38+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/1-general-principles/11-accountant-in-bankruptcy</loc>
							<lastmod>2024-03-14T14:31:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/1-general-principles/12-trust-deeds</loc>
							<lastmod>2024-03-14T14:31:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/1-general-principles/13-protected-trust-deeds</loc>
							<lastmod>2024-03-15T14:12:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/1-general-principles/14-trustees-under-ptds</loc>
							<lastmod>2024-07-01T12:02:22+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/1-general-principles/15-supervision-of-trustees-under-ptds</loc>
							<lastmod>2024-07-01T12:02:24+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/1-general-principles/16-the-eu-regulation</loc>
							<lastmod>2024-07-01T12:02:27+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/1-general-principles/17-the-sheriff</loc>
							<lastmod>2024-07-01T12:02:30+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/1-general-principles/18-when-these-notes-apply</loc>
							<lastmod>2024-07-01T12:02:32+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds</loc>
							<lastmod>2025-01-15T11:18:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/2-preparation-of-trust-deeds</loc>
							<lastmod>2025-08-13T08:51:54+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/21-who-can-grant-a-trust-deed</loc>
							<lastmod>2024-03-14T14:32:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/22-initial-contact</loc>
							<lastmod>2024-03-14T14:32:21+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/23-pre-trust-deed-work-by-third-party-agents</loc>
							<lastmod>2024-03-14T14:32:25+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/24-advice-to-debtors</loc>
							<lastmod>2025-01-15T11:17:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/25-trust-deed-information-document</loc>
							<lastmod>2026-04-01T13:26:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/26-debt-advice-and-information-package</loc>
							<lastmod>2025-01-15T09:30:31+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/27-adequate-time</loc>
							<lastmod>2025-01-15T09:30:35+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/28-section-167-3-c-statement</loc>
							<lastmod>2025-01-15T11:18:03+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/29-liabilities</loc>
							<lastmod>2025-01-15T09:30:41+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/210-assets</loc>
							<lastmod>2025-01-15T11:18:06+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/211-exclusion-of-a-dwelling-house-from-a-trust-deed</loc>
							<lastmod>2025-01-15T09:31:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/212-agreement-in-respect-of-a-heritable-property</loc>
							<lastmod>2025-01-15T09:31:22+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/213-contributions</loc>
							<lastmod>2025-01-15T09:31:26+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/2-preparation-of-trust-deeds/214-contributions-paid-by-an-employer</loc>
							<lastmod>2025-01-15T09:31:29+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/3-dissemination-to-creditors</loc>
							<lastmod>2024-03-14T14:33:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/3-dissemination-to-creditors/3-dissemination-to-creditors</loc>
							<lastmod>2025-08-13T08:52:48+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/3-dissemination-to-creditors/31-notice-in-register-of-insolvencies</loc>
							<lastmod>2025-01-15T11:18:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/3-dissemination-to-creditors/32-documents-to-be-sent-to-creditors</loc>
							<lastmod>2024-03-15T14:28:47+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/3-dissemination-to-creditors/33-objections</loc>
							<lastmod>2024-03-15T14:29:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/3-dissemination-to-creditors/34-registration-of-the-trust-deed</loc>
							<lastmod>2025-01-15T11:18:23+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/3-dissemination-to-creditors/35-date-of-protection</loc>
							<lastmod>2024-03-14T14:33:34+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/4-effects-of-protection</loc>
							<lastmod>2024-03-14T14:33:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/4-effects-of-protection/4-effects-of-protection</loc>
							<lastmod>2025-08-13T09:02:29+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/4-effects-of-protection/41-application-for-bankruptcy</loc>
							<lastmod>2024-03-14T14:33:51+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/4-effects-of-protection/42-debt-arrangement-scheme</loc>
							<lastmod>2024-03-14T14:33:54+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/4-effects-of-protection/43-time-to-pay</loc>
							<lastmod>2024-03-14T14:33:58+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/4-effects-of-protection/44-diligence</loc>
							<lastmod>2024-03-14T14:34:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/4-effects-of-protection/45-sequestration-petition-qualified-creditors</loc>
							<lastmod>2024-03-15T14:34:39+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/4-effects-of-protection/46-secured-creditors</loc>
							<lastmod>2024-03-14T14:34:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/4-effects-of-protection/47-petition-by-the-trustee</loc>
							<lastmod>2024-03-14T14:34:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/5-removal-of-protected-status</loc>
							<lastmod>2024-06-27T14:13:29+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/5-removal-of-protected-status/5-removal-of-protected-status</loc>
							<lastmod>2024-06-27T14:15:23+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/5-removal-of-protected-status/51-removal-of-protection-due-to-material-error-or-irregularity</loc>
							<lastmod>2024-06-27T14:15:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/5-removal-of-protected-status/52-application-of-review</loc>
							<lastmod>2024-06-27T14:16:19+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/5-removal-of-protected-status/53-effects-of-removal-of-protection</loc>
							<lastmod>2024-06-27T14:16:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration</loc>
							<lastmod>2024-06-27T14:29:04+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/6-administration</loc>
							<lastmod>2025-08-13T09:05:32+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/61-contributions</loc>
							<lastmod>2025-01-15T11:18:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/62-assets</loc>
							<lastmod>2025-01-15T11:18:49+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/63-powers-relating-to-section-113-of-the-bankruptcy-scotland-act-2016</loc>
							<lastmod>2024-06-27T14:34:30+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/64-unfair-preferences-etc</loc>
							<lastmod>2024-06-27T14:34:33+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/65-claims</loc>
							<lastmod>2024-06-27T14:34:53+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/66-dividend-payments</loc>
							<lastmod>2024-06-27T14:34:55+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/67-fee-payable-to-the-trustee</loc>
							<lastmod>2024-06-27T14:34:58+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/68-increasing-the-trustee-s-fixed-fee</loc>
							<lastmod>2024-12-30T10:15:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/69-preferred-debts</loc>
							<lastmod>2024-06-27T14:35:02+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/610-lloyd-s-insurance-debts</loc>
							<lastmod>2024-06-27T14:35:04+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/611-supply-of-utilities-to-a-business</loc>
							<lastmod>2024-06-27T14:35:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/612-accounting-intervals</loc>
							<lastmod>2024-06-27T14:35:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/613-retention-of-documents</loc>
							<lastmod>2024-06-27T14:35:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/614-change-of-trustee</loc>
							<lastmod>2024-06-27T14:35:14+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/615-power-to-cure-defects</loc>
							<lastmod>2024-06-27T14:35:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/6-administration/616-electronic-delivery-of-forms-and-notices</loc>
							<lastmod>2026-04-01T13:26:53+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/7-audit</loc>
							<lastmod>2024-06-27T14:29:08+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/7-audit/7-audit</loc>
							<lastmod>2025-08-13T09:16:53+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/7-audit/71-liability-for-audit</loc>
							<lastmod>2024-06-27T14:35:26+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/7-audit/72-audit-and-determination-of-fixed-fee</loc>
							<lastmod>2024-06-27T14:35:29+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/7-audit/73-income-verification-in-all-cases</loc>
							<lastmod>2024-06-27T14:35:32+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/7-audit/74-determining-outlays-in-all-cases</loc>
							<lastmod>2024-06-27T14:35:34+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/7-audit/75-outlays</loc>
							<lastmod>2024-06-27T14:35:36+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/7-audit/76-audit-fee</loc>
							<lastmod>2025-11-03T09:00:49+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/8-supervision-of-protected-trust-deeds</loc>
							<lastmod>2024-06-27T14:29:11+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/8-supervision-of-protected-trust-deeds/8-supervision-of-protected-trust-deeds</loc>
							<lastmod>2025-08-13T09:17:08+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/8-supervision-of-protected-trust-deeds/81-information-and-documents</loc>
							<lastmod>2024-06-27T14:35:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/8-supervision-of-protected-trust-deeds/82-aib-directions</loc>
							<lastmod>2024-06-27T14:35:49+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/8-supervision-of-protected-trust-deeds/83-examples-of-aib-directions</loc>
							<lastmod>2025-01-15T11:18:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/8-supervision-of-protected-trust-deeds/84-sheriffs-directions</loc>
							<lastmod>2024-06-27T14:36:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/8-supervision-of-protected-trust-deeds/85-reports-and-offences</loc>
							<lastmod>2025-05-12T08:02:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/9-debtors-discharge</loc>
							<lastmod>2024-06-27T14:29:15+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/9-debtors-discharge/9-debtors-discharge</loc>
							<lastmod>2025-08-13T09:17:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/9-debtors-discharge/91-discharge-is-conditional</loc>
							<lastmod>2024-06-27T14:36:10+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/9-debtors-discharge/92-discharge-due-to-extenuating-circumstances</loc>
							<lastmod>2024-06-27T14:36:13+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/9-debtors-discharge/93-aib-review-of-creditors-objection-to-discharge</loc>
							<lastmod>2026-04-01T13:26:54+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/9-debtors-discharge/94-date-of-discharge</loc>
							<lastmod>2024-06-27T14:36:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/9-debtors-discharge/95-trustees-refusal-to-discharge-the-debtor</loc>
							<lastmod>2024-06-27T14:36:21+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/9-debtors-discharge/96-reversion</loc>
							<lastmod>2024-06-27T14:36:24+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/9-debtors-discharge/97-effect-of-discharge</loc>
							<lastmod>2024-06-27T14:36:26+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/10-trustees-discharge</loc>
							<lastmod>2024-06-27T14:29:22+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/10-trustees-discharge/10-trustees-discharge</loc>
							<lastmod>2025-08-13T09:18:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/10-trustees-discharge/101-discharge-by-creditors</loc>
							<lastmod>2024-06-27T14:36:33+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/10-trustees-discharge/102-deemed-consent</loc>
							<lastmod>2024-06-27T14:36:35+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/10-trustees-discharge/103-effect-of-discharge</loc>
							<lastmod>2024-06-27T14:36:38+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/10-trustees-discharge/104-right-of-appeal</loc>
							<lastmod>2024-06-27T14:36:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/10-trustees-discharge/105-notice-to-aib</loc>
							<lastmod>2024-06-27T14:36:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/10-trustees-discharge/106-creditors-application</loc>
							<lastmod>2024-06-27T14:36:49+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/10-trustees-discharge/107-payment-to-creditors-and-consignation-of-funds</loc>
							<lastmod>2024-06-27T14:36:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/annexes</loc>
							<lastmod>2025-01-15T11:26:04+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/annexes/annexes</loc>
							<lastmod>2024-03-14T14:37:30+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/annexes/annex-a-information-on-the-register-of-insolvencies</loc>
							<lastmod>2024-03-14T14:37:32+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/annexes/annex-b-documents-to-be-retained-by-aib</loc>
							<lastmod>2024-03-14T14:37:49+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/annexes/annex-c-section-167-statement</loc>
							<lastmod>2025-01-15T09:33:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-protected-trust-deeds-bankruptcy-scotland-act-2016/supporting-documents</loc>
							<lastmod>2026-03-02T11:20:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/complaints-handling-procedure</loc>
							<lastmod>2025-08-13T12:13:27+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/complaints-handling-procedure/1-introduction</loc>
							<lastmod>2024-07-25T10:32:40+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/complaints-handling-procedure/2-complaints</loc>
							<lastmod>2024-07-25T11:23:55+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/complaints-handling-procedure/3-stages-of-the-complaints-handling-procedure</loc>
							<lastmod>2024-07-25T10:32:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/complaints-handling-procedure/4-how-do-i-complain</loc>
							<lastmod>2024-07-25T10:32:49+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/complaints-handling-procedure/5-how-long-do-i-have-to-make-a-complaint</loc>
							<lastmod>2024-07-25T10:32:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/complaints-handling-procedure/6-getting-help-to-make-your-complaint</loc>
							<lastmod>2024-07-25T11:39:11+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/complaints-handling-procedure/7-if-you-are-unhappy-with-the-outcome-of-your-complaint</loc>
							<lastmod>2024-07-25T11:40:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/complaints-handling-procedure/8-publication-of-complaints-data</loc>
							<lastmod>2024-12-19T10:28:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/complaints-handling-procedure/9-other-relevant-policies-and-procedures</loc>
							<lastmod>2025-08-13T09:18:48+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/standards-of-service</loc>
							<lastmod>2025-08-12T07:14:10+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/standards-of-service/introduction</loc>
							<lastmod>2024-01-19T13:46:08+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/standards-of-service/foreword</loc>
							<lastmod>2024-02-14T13:52:08+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/standards-of-service/how-to-raise-a-complaint</loc>
							<lastmod>2024-01-19T13:48:02+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/standards-of-service/consultation</loc>
							<lastmod>2024-01-19T13:48:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/standards-of-service/reporting</loc>
							<lastmod>2024-01-25T10:58:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/standards-of-service/how-to-contact-aib</loc>
							<lastmod>2024-02-14T13:52:36+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/standards-of-service/office-information</loc>
							<lastmod>2024-01-19T14:33:13+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/standards-of-service/unacceptable-behaviour</loc>
							<lastmod>2024-01-19T13:51:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/standards-of-service/requests-for-information</loc>
							<lastmod>2024-01-19T13:55:25+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool</loc>
							<lastmod>2026-03-31T08:29:34+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/1-introduction</loc>
							<lastmod>2025-09-01T13:30:32+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/2-household-composition</loc>
							<lastmod>2024-04-03T07:09:21+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/3-income</loc>
							<lastmod>2024-04-03T07:12:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/4-assets</loc>
							<lastmod>2024-04-03T07:14:11+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/5-expenditure</loc>
							<lastmod>2024-04-04T12:32:05+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/6-essential-expenditure</loc>
							<lastmod>2026-03-31T08:24:03+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/7-phone-costs</loc>
							<lastmod>2024-04-03T07:20:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/8-travel</loc>
							<lastmod>2024-04-03T07:20:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/9-housekeeping</loc>
							<lastmod>2024-04-03T07:21:28+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/10-other-expenditure</loc>
							<lastmod>2024-04-03T07:21:58+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/11-contingency-provision</loc>
							<lastmod>2024-04-03T07:23:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/appendix-a-income-sources-from-which-a-contribution-can-be-taken</loc>
							<lastmod>2026-03-31T09:09:25+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-common-financial-tool/downloadable-version</loc>
							<lastmod>2026-03-31T09:04:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended</loc>
							<lastmod>2026-03-03T01:00:03+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/downloadable-version</loc>
							<lastmod>2026-01-05T14:50:21+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/1-role-of-the-accountant-in-bankruptcy</loc>
							<lastmod>2024-06-19T13:27:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/1-role-of-the-accountant-in-bankruptcy/1-role-of-the-accountant-in-bankruptcy</loc>
							<lastmod>2025-11-13T11:15:59+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/1-role-of-the-accountant-in-bankruptcy/11-aib-general-functions</loc>
							<lastmod>2024-01-18T11:58:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/1-role-of-the-accountant-in-bankruptcy/12-the-accountant-general-functions</loc>
							<lastmod>2025-08-27T09:20:59+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/1-role-of-the-accountant-in-bankruptcy/13-the-accountant-in-bankruptcy-general-functions</loc>
							<lastmod>2024-01-15T14:45:37+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/1-role-of-the-accountant-in-bankruptcy/14-legislation-and-other-guidance</loc>
							<lastmod>2025-06-24T10:16:06+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/1-role-of-the-accountant-in-bankruptcy/15-electronic-signatures</loc>
							<lastmod>2025-06-24T10:19:50+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/1-role-of-the-accountant-in-bankruptcy/16-basys-bankruptcy-administration-system</loc>
							<lastmod>2025-06-24T10:20:03+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/2-bankruptcy-award-and-recall</loc>
							<lastmod>2024-01-10T16:30:50+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/2-bankruptcy-award-and-recall/2-bankruptcy-award-and-recall</loc>
							<lastmod>2025-06-24T10:20:39+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/2-bankruptcy-award-and-recall/21-recording-a-notice-with-registers-of-scotland</loc>
							<lastmod>2025-11-13T11:16:19+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/2-bankruptcy-award-and-recall/22-recording-of-an-award-by-the-accountant</loc>
							<lastmod>2025-11-13T11:16:55+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/2-bankruptcy-award-and-recall/23-advertising-the-award</loc>
							<lastmod>2024-01-15T14:58:53+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/2-bankruptcy-award-and-recall/24-recall-of-sequestration</loc>
							<lastmod>2024-06-19T13:30:40+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/2-bankruptcy-award-and-recall/25-recall-petition-to-court</loc>
							<lastmod>2025-11-13T11:17:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/2-bankruptcy-award-and-recall/26-recall-application-to-the-accountant</loc>
							<lastmod>2025-11-13T11:17:28+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/2-bankruptcy-award-and-recall/27-effect-of-recall-on-a-bankruptcy-restrictions-order</loc>
							<lastmod>2025-11-13T11:17:31+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/3-initial-stages-of-bankruptcy</loc>
							<lastmod>2024-01-10T16:31:06+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/3-initial-stages-of-bankruptcy/3-initial-stages-of-bankruptcy</loc>
							<lastmod>2025-08-13T09:55:22+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/3-initial-stages-of-bankruptcy/31-interim-preservation-of-the-estate</loc>
							<lastmod>2024-01-25T14:20:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/3-initial-stages-of-bankruptcy/32-continuation-of-debtor-s-business-by-the-interim-trustee</loc>
							<lastmod>2024-01-25T14:26:36+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/3-initial-stages-of-bankruptcy/33-recording-of-the-estate-by-the-trustee</loc>
							<lastmod>2025-03-12T09:38:51+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/3-initial-stages-of-bankruptcy/34-statutory-meeting</loc>
							<lastmod>2025-03-12T09:39:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/4-trustee</loc>
							<lastmod>2024-01-10T16:31:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/4-trustee/4-trustee</loc>
							<lastmod>2024-03-08T14:15:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/4-trustee/41-functions-of-the-trustee</loc>
							<lastmod>2024-04-08T10:39:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/4-trustee/42-appointment-of-a-trustee</loc>
							<lastmod>2024-09-12T10:08:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/4-trustee/43-application-to-the-accountant-for-a-direction</loc>
							<lastmod>2025-11-13T11:17:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/4-trustee/44-interim-trustee</loc>
							<lastmod>2025-11-13T11:18:08+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/5-replacement-trustee</loc>
							<lastmod>2024-01-11T12:07:01+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/5-replacement-trustee/5-replacement-trustee</loc>
							<lastmod>2025-11-13T11:18:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/5-replacement-trustee/51-election-of-a-replacement-trustee</loc>
							<lastmod>2025-11-14T09:37:31+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/5-replacement-trustee/52-replacement-of-a-trustee-acting-in-more-than-one-bankruptcy</loc>
							<lastmod>2025-11-13T11:19:15+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/5-replacement-trustee/53-resignation-or-death-of-the-trustee</loc>
							<lastmod>2025-11-14T09:37:33+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/5-replacement-trustee/54-removal-of-a-trustee-other-than-when-unable-to-act</loc>
							<lastmod>2025-03-12T09:39:54+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/5-replacement-trustee/55-removal-of-a-trustee-when-unable-to-act-or-no-longer-able-to-continue-to-act</loc>
							<lastmod>2025-11-13T11:25:08+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/5-replacement-trustee/56-discharge-of-trustee-following-resignation-death-or-removal-under-sections-66-69-or-70-of-the-act</loc>
							<lastmod>2025-11-13T11:40:49+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/6-commissioners</loc>
							<lastmod>2024-01-12T11:13:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/6-commissioners/6-commissioners</loc>
							<lastmod>2025-01-08T13:18:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/6-commissioners/61-general-functions-of-a-commissioner</loc>
							<lastmod>2024-01-29T15:54:34+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/6-commissioners/62-election-of-commissioners</loc>
							<lastmod>2024-01-12T11:15:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/6-commissioners/63-resignation-of-commissioners</loc>
							<lastmod>2024-01-29T15:55:41+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/6-commissioners/64-removal-of-commissioners</loc>
							<lastmod>2024-04-08T13:32:30+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/6-commissioners/65-removal-of-commissioners-appeal</loc>
							<lastmod>2024-04-08T13:38:48+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate</loc>
							<lastmod>2024-01-12T11:20:14+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/7-vesting-of-the-estate</loc>
							<lastmod>2024-04-08T13:39:40+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/71-continuation-of-debtor-s-business-by-trustee</loc>
							<lastmod>2024-01-12T11:22:25+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/72-heritable-property-which-has-been-conveyed-to-a-third-party</loc>
							<lastmod>2024-04-08T13:52:03+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/73-property-held-on-trust</loc>
							<lastmod>2026-02-10T16:26:50+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/74-property-subject-to-a-restraint-order</loc>
							<lastmod>2024-01-12T11:26:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/75-income</loc>
							<lastmod>2024-01-29T15:59:04+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/76-repayments-and-refunds-post-bankruptcy</loc>
							<lastmod>2024-01-12T11:30:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/77-pensions</loc>
							<lastmod>2025-01-08T13:18:22+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/78-child-support-maintenance</loc>
							<lastmod>2024-01-29T16:04:47+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/79-claims-for-patrimonial-loss-and-compensation</loc>
							<lastmod>2024-01-12T11:39:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/710-redundancy-payment</loc>
							<lastmod>2024-01-29T16:06:54+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/711-criminal-injuries-compensation</loc>
							<lastmod>2024-01-29T16:07:34+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/712-critical-illness-cover</loc>
							<lastmod>2024-01-29T16:08:25+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/713-partnerships-limited-companies</loc>
							<lastmod>2024-01-12T11:56:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/714-bankruptcy-of-practising-solicitors</loc>
							<lastmod>2024-04-09T07:25:35+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/7-vesting-of-the-estate/715-effect-of-the-debt-arrangement-and-attachment-scotland-act-2002</loc>
							<lastmod>2024-01-29T16:10:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/8-debtor-contributions</loc>
							<lastmod>2024-01-12T12:06:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/8-debtor-contributions/8-debtor-contributions</loc>
							<lastmod>2025-08-13T07:20:41+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/8-debtor-contributions/81-effect-of-a-dco</loc>
							<lastmod>2024-01-12T12:08:41+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/8-debtor-contributions/82-debtor-application</loc>
							<lastmod>2025-11-13T11:44:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/8-debtor-contributions/83-creditor-petition</loc>
							<lastmod>2025-11-13T11:52:29+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/8-debtor-contributions/84-variation-of-payment-period-and-intervals</loc>
							<lastmod>2025-06-24T11:43:29+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/8-debtor-contributions/85-deductions-from-debtor-s-earnings-and-other-income</loc>
							<lastmod>2024-01-29T16:27:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/8-debtor-contributions/86-variation-to-the-amount-of-the-dco</loc>
							<lastmod>2025-06-24T11:44:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/8-debtor-contributions/87quashing-a-dco</loc>
							<lastmod>2025-08-18T13:39:59+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/8-debtor-contributions/88-payment-break</loc>
							<lastmod>2025-06-24T11:45:03+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/9-safeguarding-the-interest-of-creditors</loc>
							<lastmod>2024-01-12T12:47:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/9-safeguarding-the-interest-of-creditors/9-safeguarding-the-interest-of-creditors</loc>
							<lastmod>2024-03-08T14:16:30+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/9-safeguarding-the-interest-of-creditors/91-gratuitous-alienation</loc>
							<lastmod>2024-01-12T12:50:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/9-safeguarding-the-interest-of-creditors/92-unfair-preference</loc>
							<lastmod>2024-04-09T09:57:28+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/9-safeguarding-the-interest-of-creditors/93-recall-of-orders</loc>
							<lastmod>2024-04-09T09:58:54+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/9-safeguarding-the-interest-of-creditors/94-excessive-pension-contributions</loc>
							<lastmod>2024-01-12T12:53:04+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate</loc>
							<lastmod>2024-01-12T12:53:28+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/10-administration-of-the-estate</loc>
							<lastmod>2024-03-08T14:17:05+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/101-management-and-realisation-of-the-estate</loc>
							<lastmod>2024-04-09T11:07:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/102-heritable-property</loc>
							<lastmod>2025-12-19T13:37:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/103-moveable-assets</loc>
							<lastmod>2025-06-24T11:45:51+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/104-unrealisable-assets-vested-in-trustee</loc>
							<lastmod>2024-01-12T14:08:24+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/105-abandonment-of-assets</loc>
							<lastmod>2024-01-29T16:49:10+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/106-contractual-powers-of-the-trustee</loc>
							<lastmod>2024-01-29T16:49:47+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/107-debtor-s-account-for-state-of-affairs</loc>
							<lastmod>2024-01-29T16:49:59+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/108-financial-education-for-the-debtor</loc>
							<lastmod>2024-04-10T07:40:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/109-re-direction-of-mail</loc>
							<lastmod>2024-01-12T14:16:24+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/10-administration-of-the-estate/1010-papers-books-and-records</loc>
							<lastmod>2025-11-13T12:16:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/11-examination-of-the-debtor</loc>
							<lastmod>2024-01-12T14:27:10+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/11-examination-of-the-debtor/11-examination-of-the-debtor</loc>
							<lastmod>2024-04-10T07:59:02+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/11-examination-of-the-debtor/111-private-examination</loc>
							<lastmod>2024-01-29T16:53:35+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/11-examination-of-the-debtor/112-public-examination</loc>
							<lastmod>2025-11-13T12:16:29+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/12-claims-dividends-and-distribution</loc>
							<lastmod>2024-01-12T14:34:34+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/12-claims-dividends-and-distribution/12-claims-dividends-and-distribution</loc>
							<lastmod>2025-06-24T11:48:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/12-claims-dividends-and-distribution/121-submission-of-claims</loc>
							<lastmod>2024-01-29T17:00:53+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/12-claims-dividends-and-distribution/122-adjudication-of-claims</loc>
							<lastmod>2024-06-19T13:43:21+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/12-claims-dividends-and-distribution/123-adjudication-process</loc>
							<lastmod>2024-06-19T13:43:25+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/12-claims-dividends-and-distribution/124-other-claim-considerations</loc>
							<lastmod>2025-11-13T12:16:36+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/12-claims-dividends-and-distribution/125-notification-of-adjudication</loc>
							<lastmod>2024-06-19T13:43:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/12-claims-dividends-and-distribution/126-adjudication-of-claims-review-and-appeal</loc>
							<lastmod>2025-11-14T09:37:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/12-claims-dividends-and-distribution/127-distribution</loc>
							<lastmod>2025-06-24T11:48:41+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/12-claims-dividends-and-distribution/128-dividends</loc>
							<lastmod>2025-06-24T13:29:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts</loc>
							<lastmod>2024-01-12T14:57:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/13-accounts</loc>
							<lastmod>2025-11-13T12:18:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/131-accounting-periods</loc>
							<lastmod>2024-01-12T14:58:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/132-application-to-accelerateextend-an-accounting-period</loc>
							<lastmod>2025-06-24T11:53:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/133-accounting-periods-after-the-appointment-of-a-replacement-trustee-under-section-60-of-the-act</loc>
							<lastmod>2024-01-12T15:07:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/134-appointment-of-a-replacement-trustee-under-section-69-or-66-of-the-act</loc>
							<lastmod>2024-01-12T15:08:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/135-fees-and-outlays-payable-on-appointment-of-a-replacement-trustee</loc>
							<lastmod>2024-01-12T15:09:41+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/136-distribution-in-respect-of-accounting-periods</loc>
							<lastmod>2025-06-24T11:53:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/137-submission-of-accounts</loc>
							<lastmod>2025-06-24T11:54:23+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/138-audit-and-determination-of-accounts-by-the-commissioner-s</loc>
							<lastmod>2025-06-24T11:55:03+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/139-audit-and-determination-of-accounts-by-the-accountant</loc>
							<lastmod>2025-11-13T12:18:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/1310-deferral-of-remuneration-by-the-accountant</loc>
							<lastmod>2025-06-24T11:55:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/1311-scheme-of-division-account</loc>
							<lastmod>2025-06-24T11:56:02+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/1312-final-account</loc>
							<lastmod>2025-06-24T11:56:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/1313-other-account-considerations</loc>
							<lastmod>2025-06-24T11:56:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/1314-entitlement-to-remuneration</loc>
							<lastmod>2025-06-24T11:58:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/1315-fees-due-to-the-accountant</loc>
							<lastmod>2025-06-24T11:58:58+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/1316-intimation-of-the-determination-to-the-debtor-and-creditors</loc>
							<lastmod>2026-03-05T10:34:36+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/13-accounts/1317-determination-of-trustee-fees-and-outlays-appeal</loc>
							<lastmod>2025-06-24T11:59:19+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/14-discharge</loc>
							<lastmod>2025-06-24T12:05:23+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/14-discharge/14-discharge</loc>
							<lastmod>2025-11-13T12:18:25+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/14-discharge/141-discharge-of-debtor</loc>
							<lastmod>2025-11-13T12:18:27+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/14-discharge/142-debtor-fails-to-co-operate-accountant-in-bankruptcy-appointment-as-new-trustee-s147a</loc>
							<lastmod>2025-07-22T13:06:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/14-discharge/143-actions-of-the-trustee</loc>
							<lastmod>2025-11-13T12:18:34+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/14-discharge/144-actions-of-the-bankruptcy-administration-team</loc>
							<lastmod>2025-11-13T12:18:37+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/14-discharge/145-accountant-in-bankruptcy-appointment-as-new-trustee-review-and-appeal-147b</loc>
							<lastmod>2025-06-24T12:06:55+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/14-discharge/146-deferral-of-discharge-of-debtor</loc>
							<lastmod>2025-11-13T12:18:41+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/14-discharge/147-discharge-of-trustee</loc>
							<lastmod>2025-11-13T12:18:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/14-discharge/148-discharge-of-trustee-following-replacement-under-this-section</loc>
							<lastmod>2025-11-13T12:18:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/15-assets-discovered-after-discharge-of-the-trustee</loc>
							<lastmod>2024-01-15T09:01:35+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/15-assets-discovered-after-discharge-of-the-trustee/15-assets-discovered-after-discharge-of-the-trustee</loc>
							<lastmod>2025-11-13T12:18:49+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/15-assets-discovered-after-discharge-of-the-trustee/151-vesting-of-the-estate-post-discharge-of-the-trustee</loc>
							<lastmod>2025-11-13T12:18:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/15-assets-discovered-after-discharge-of-the-trustee/152-actions-of-the-insolvency-practitioner</loc>
							<lastmod>2024-04-10T11:50:19+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/15-assets-discovered-after-discharge-of-the-trustee/153-application-process</loc>
							<lastmod>2024-06-19T13:47:53+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/15-assets-discovered-after-discharge-of-the-trustee/154-actions-of-the-bankruptcy-administration-team</loc>
							<lastmod>2025-11-13T12:18:55+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/15-assets-discovered-after-discharge-of-the-trustee/155-actions-of-the-accountant</loc>
							<lastmod>2025-11-14T09:37:51+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/15-assets-discovered-after-discharge-of-the-trustee/156-appeal</loc>
							<lastmod>2024-04-10T11:56:28+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders</loc>
							<lastmod>2024-01-15T09:09:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/16-bankruptcy-restriction-orders</loc>
							<lastmod>2025-11-13T12:18:59+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/161-interim-bros</loc>
							<lastmod>2025-11-13T12:19:02+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/162-expectations-of-the-accountant</loc>
							<lastmod>2024-06-19T13:48:19+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/163-grounds-for-a-bro</loc>
							<lastmod>2024-04-10T12:04:39+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/164-public-interest-test</loc>
							<lastmod>2025-11-13T12:19:04+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/165-making-an-investigation-application</loc>
							<lastmod>2025-06-24T12:11:32+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/166-receipt-of-an-investigation-application</loc>
							<lastmod>2025-11-13T12:19:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/167-bro-restrictions</loc>
							<lastmod>2025-11-13T12:19:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/168-application-for-a-bro-to-the-accountant</loc>
							<lastmod>2025-11-13T12:19:13+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/169-application-for-a-bro-to-the-sheriff</loc>
							<lastmod>2025-11-13T12:19:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/1610-variation-or-revocation-of-a-bro</loc>
							<lastmod>2025-11-13T12:19:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/16-bankruptcy-restriction-orders/1611-variation-or-revocation-of-a-bro-appeal</loc>
							<lastmod>2024-01-15T10:26:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/17-functions-of-the-accountant-in-bankruptcy</loc>
							<lastmod>2024-01-15T10:28:32+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/17-functions-of-the-accountant-in-bankruptcy/17-functions-of-the-accountant-in-bankruptcy</loc>
							<lastmod>2025-08-13T07:21:31+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/17-functions-of-the-accountant-in-bankruptcy/171-supervisory-functions</loc>
							<lastmod>2025-11-13T12:19:24+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/17-functions-of-the-accountant-in-bankruptcy/172-complaints</loc>
							<lastmod>2025-11-14T09:38:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/17-functions-of-the-accountant-in-bankruptcy/173-register-of-insolvencies</loc>
							<lastmod>2024-06-19T13:48:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/17-functions-of-the-accountant-in-bankruptcy/174-reporting-requirements-to-the-sheriff</loc>
							<lastmod>2025-11-13T12:19:27+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/17-functions-of-the-accountant-in-bankruptcy/175-reporting-requirements-to-the-lord-advocate</loc>
							<lastmod>2025-11-13T12:19:30+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/17-functions-of-the-accountant-in-bankruptcy/176-fees-payable-to-the-accountant</loc>
							<lastmod>2024-06-19T13:49:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/18-miscellaneous</loc>
							<lastmod>2024-01-15T10:59:40+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/18-miscellaneous/18-miscellaneous</loc>
							<lastmod>2025-08-13T09:54:59+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/18-miscellaneous/181-extortionate-credit-transaction</loc>
							<lastmod>2024-01-15T11:00:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/18-miscellaneous/182-sederunt-book-and-other-documents</loc>
							<lastmod>2024-03-08T13:48:35+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/18-miscellaneous/183-power-to-cure-defects</loc>
							<lastmod>2025-11-13T12:19:34+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/18-miscellaneous/184-arbitration-and-compromise</loc>
							<lastmod>2024-04-10T13:08:22+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/18-miscellaneous/185-meetings-of-creditors-and-commissioners</loc>
							<lastmod>2024-04-10T13:12:06+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/18-miscellaneous/186-suspected-offences-by-the-debtor</loc>
							<lastmod>2025-11-13T12:19:36+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/18-miscellaneous/187-bond-of-caution</loc>
							<lastmod>2024-01-15T11:34:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/19-duties-and-functions-of-commissioners</loc>
							<lastmod>2024-01-15T11:35:25+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/19-duties-and-functions-of-commissioners/19-duties-and-functions-of-commissioners</loc>
							<lastmod>2025-08-13T09:17:26+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/19-duties-and-functions-of-commissioners/191-the-office-of-commissioner</loc>
							<lastmod>2024-01-15T11:36:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/19-duties-and-functions-of-commissioners/192-general-function-of-commissioners</loc>
							<lastmod>2024-01-15T11:37:33+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/19-duties-and-functions-of-commissioners/193-specific-duties-of-commissioners</loc>
							<lastmod>2025-11-13T12:19:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/19-duties-and-functions-of-commissioners/194-discretionary-powers-of-commissioners</loc>
							<lastmod>2025-11-13T12:19:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/19-duties-and-functions-of-commissioners/195-supervision-of-commissioners</loc>
							<lastmod>2025-11-13T12:19:48+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/20-appendices</loc>
							<lastmod>2024-01-19T13:30:06+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/20-appendices/20-appendices</loc>
							<lastmod>2024-03-08T14:34:30+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/20-appendices/appendix-a-information-held-on-the-register-of-insolvencies</loc>
							<lastmod>2024-04-10T14:34:23+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/20-appendices/appendix-h-list-of-documents-to-be-sent-to-aib-by-the-trustee</loc>
							<lastmod>2024-04-10T14:37:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/20-appendices/appendix-p-list-of-sederunt-book-documents</loc>
							<lastmod>2024-04-10T14:44:41+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/20-appendices/appendix-r-list-of-offences</loc>
							<lastmod>2024-03-05T12:28:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/20-appendices/appendix-s-minimum-standards-for-suspected-offence-report</loc>
							<lastmod>2024-04-10T14:52:39+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/notes-for-guidance-bankruptcy-scotland-act-2016-as-amended/20-appendices/appendix-u-aib-team-contact-details</loc>
							<lastmod>2024-03-05T12:30:13+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/scottish-statutory-debt-solutions-annual-statistics-2024-25</loc>
							<lastmod>2026-03-04T01:00:02+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/scottish-statutory-debt-solutions-annual-statistics-2024-25/excel-tables</loc>
							<lastmod>2026-01-26T10:30:58+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/scottish-statutory-debt-solutions-annual-statistics-2024-25-excel-tables</loc>
							<lastmod>2025-08-27T07:30:19+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/procurement-strategy-2024-26</loc>
							<lastmod>2024-10-30T16:03:27+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/procurement-strategy-2024-26/introduction</loc>
							<lastmod>2024-10-30T15:39:08+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/procurement-strategy-2024-26/our-regulated-procurements</loc>
							<lastmod>2024-10-30T15:39:11+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/procurement-strategy-2024-26/general-policies</loc>
							<lastmod>2024-10-30T15:39:14+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/procurement-strategy-2024-26/climate-change</loc>
							<lastmod>2024-10-30T15:39:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/procurement-strategy-2024-26/payments</loc>
							<lastmod>2024-10-30T15:39:19+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/procurement-strategy-2024-26/upcoming-regulated-procurements</loc>
							<lastmod>2024-10-30T15:39:23+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/scottish-diligence-statistics-2024-25</loc>
							<lastmod>2025-09-24T07:30:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/scottish-diligence-statistics-2024-25/excel-tables</loc>
							<lastmod>2025-09-24T07:30:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/scottish-diligence-statistics-2024-25-excel-tables</loc>
							<lastmod>2026-04-01T13:27:13+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/ptd-bulletin-autumn-2024</loc>
							<lastmod>2024-10-22T11:36:32+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/ptd-bulletin-autumn-2024/introduction</loc>
							<lastmod>2024-10-22T11:36:36+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/ptd-bulletin-autumn-2024/foreword-from-amy-burns-ptd-team-leader</loc>
							<lastmod>2024-10-22T11:36:39+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/ptd-bulletin-autumn-2024/annual-statistics-2023-2024</loc>
							<lastmod>2024-10-22T11:36:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/ptd-bulletin-autumn-2024/policy-update</loc>
							<lastmod>2025-08-06T11:50:11+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/ptd-bulletin-autumn-2024/astra-update</loc>
							<lastmod>2024-10-22T11:36:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/ptd-bulletin-autumn-2024/team-update</loc>
							<lastmod>2024-10-22T11:36:49+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/ptd-bulletin-autumn-2024/top-tips-and-reminders</loc>
							<lastmod>2024-10-22T11:36:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/ptd-bulletin-autumn-2024/contact-us</loc>
							<lastmod>2024-10-22T11:36:54+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-procurement-report-2023-24</loc>
							<lastmod>2024-12-10T15:30:22+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-procurement-report-2023-24/introduction</loc>
							<lastmod>2024-10-31T15:47:50+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-procurement-report-2023-24/summary-of-regulated-procurements</loc>
							<lastmod>2024-10-31T15:47:54+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-procurement-report-2023-24/aib-procurement-strategy-compliance</loc>
							<lastmod>2025-03-12T09:42:43+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-procurement-report-2023-24/review-of-regulated-tender-compliance</loc>
							<lastmod>2024-10-31T15:48:03+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-procurement-report-2023-24/annex-1-regulated-contract-register</loc>
							<lastmod>2024-10-31T15:48:06+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-procurement-report-2023-24/annex-2-non-regulated-contract-register</loc>
							<lastmod>2024-10-31T15:48:16+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/annual-procurement-report-2023-24/annex-3-upcoming-regulated-procurements</loc>
							<lastmod>2024-10-31T15:48:27+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/corporate-parenting-plan-2024-27</loc>
							<lastmod>2025-10-07T14:29:59+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/mental-health-moratorium-2023-consultation-responses-report</loc>
							<lastmod>2024-12-09T10:43:14+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/facility-time-statement</loc>
							<lastmod>2024-12-18T14:41:44+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/dear-trustee-trust-deed-information-document-and-adequate-time</loc>
							<lastmod>2026-01-20T11:22:34+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/protected-trust-deed-information-document</loc>
							<lastmod>2025-01-21T10:16:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/debt-solutions-comparison-table</loc>
							<lastmod>2025-01-20T09:38:37+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/protected-trust-deed-information-video</loc>
							<lastmod>2025-02-03T13:45:32+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/dear-trustee-changes-to-trustee-accounts-process</loc>
							<lastmod>2025-02-04T14:50:23+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document</loc>
							<lastmod>2026-02-02T14:13:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document/introduction</loc>
							<lastmod>2025-03-24T16:04:23+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document/the-mission-values-and-key-functions-of-the-agency</loc>
							<lastmod>2025-03-24T16:04:26+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document/scottish-ministers</loc>
							<lastmod>2025-03-24T16:04:28+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document/senior-responsible-officer-sro</loc>
							<lastmod>2025-03-24T16:04:31+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document/chief-executive</loc>
							<lastmod>2025-03-24T16:04:58+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document/the-advisory-board-and-non-executive-board-members</loc>
							<lastmod>2025-03-24T16:05:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document/corporate-arrangements</loc>
							<lastmod>2025-03-24T16:05:07+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document/management-arrangements</loc>
							<lastmod>2025-03-24T16:05:09+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document/annex-a-financial-delegations</loc>
							<lastmod>2025-03-25T10:14:27+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/agency-framework-document/how-to-contact-us</loc>
							<lastmod>2025-08-06T11:08:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28</loc>
							<lastmod>2025-06-19T09:04:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/introduction</loc>
							<lastmod>2025-06-19T09:04:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/purpose</loc>
							<lastmod>2025-06-19T09:04:48+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/objective</loc>
							<lastmod>2025-06-19T13:20:30+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/stakeholder-engagement</loc>
							<lastmod>2025-06-19T13:29:25+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/content-design</loc>
							<lastmod>2025-06-19T09:07:34+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/website</loc>
							<lastmod>2025-06-19T09:07:36+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/corporate-image</loc>
							<lastmod>2025-06-19T09:07:40+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/publications</loc>
							<lastmod>2025-06-19T09:07:46+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/accessibility</loc>
							<lastmod>2025-06-19T13:38:51+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/internal-communications</loc>
							<lastmod>2025-06-19T13:40:28+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/external-communications</loc>
							<lastmod>2026-04-01T13:27:14+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/measuring-success-and-outcomes</loc>
							<lastmod>2025-06-19T09:08:00+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/communication-strategy-2025-28/contact-us</loc>
							<lastmod>2025-06-19T09:08:03+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/bankruptcy-review-summaries-2024-25</loc>
							<lastmod>2025-07-21T13:18:38+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/bankruptcy-review-summaries-2024-25/introduction</loc>
							<lastmod>2025-07-21T13:18:40+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/bankruptcy-review-summaries-2024-25/review-decision-under-section-22-rejection-of-application</loc>
							<lastmod>2025-07-21T13:18:42+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/bankruptcy-review-summaries-2024-25/review-decisions-under-section-92-debtor-contribution-order-dco</loc>
							<lastmod>2025-07-21T13:18:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/bankruptcy-review-summaries-2024-25/review-decisions-under-section-97-variation-of-a-dco</loc>
							<lastmod>2025-07-21T13:18:47+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/bankruptcy-review-summaries-2024-25/review-decisions-under-section-139-discharge-of-debtor</loc>
							<lastmod>2025-07-21T13:18:50+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/bankruptcy-review-summaries-2024-25/review-decisions-under-section-127-adjudication-of-claims</loc>
							<lastmod>2025-07-21T13:18:52+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/dear-trustee-non-co-operation-process</loc>
							<lastmod>2025-06-24T13:27:45+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/stage-three-review-final-report</loc>
							<lastmod>2026-03-12T10:37:02+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/stage-three-review-final-report/supporting-documents</loc>
							<lastmod>2026-03-12T14:16:06+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/stage-three-review-final-report/foreword-from-the-review-team</loc>
							<lastmod>2026-03-12T10:37:08+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/stage-three-review-final-report/the-review</loc>
							<lastmod>2026-03-12T14:12:17+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/stage-three-review-final-report/core-recommendations</loc>
							<lastmod>2026-03-12T14:13:33+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/stage-three-review-final-report/core-recommendations/core-area-one-setting-the-right-tone-for-the-regime</loc>
							<lastmod>2026-03-12T14:12:56+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/stage-three-review-final-report/core-recommendations/core-area-two-better-joining-up-the-system</loc>
							<lastmod>2026-03-12T14:13:58+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/stage-three-review-final-report/core-recommendations/core-area-three-ensure-sufficient-access-capacity-and-expertise-to-deliver-the-system</loc>
							<lastmod>2026-03-12T10:37:18+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/stage-three-review-final-report/core-recommendations/core-area-four-better-serving-the-self-employed-and-small-business-in-the-insolvency-regime</loc>
							<lastmod>2026-03-12T10:37:21+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/publications/stage-three-review-final-report/full-list-of-recommendations</loc>
							<lastmod>2026-03-12T14:15:06+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/about</loc>
							<lastmod>2026-04-02T12:22:49+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/about/advisory-board</loc>
							<lastmod>2025-09-11T12:13:11+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/about/register-of-interest-2024-25</loc>
							<lastmod>2026-02-02T14:13:58+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/search</loc>
							<lastmod>2025-02-27T11:41:12+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/are-you-in-debt</loc>
							<lastmod>2025-07-02T13:46:57+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/are-you-owed-money</loc>
							<lastmod>2025-08-13T13:50:29+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/mailing-list-sign-up</loc>
							<lastmod>2025-08-06T11:16:15+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/wwwaibgovukprivacy-and-data-protection</loc>
							<lastmod>2026-04-01T13:27:20+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/accessibility-statement</loc>
							<lastmod>2026-03-30T11:41:37+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/cookies</loc>
							<lastmod>2025-08-06T11:19:05+00:00</lastmod>
						</url><url>
							<loc>https://aib.gov.uk/sitemap</loc>
							<lastmod>2024-01-31T13:15:54+00:00</lastmod>
						</url>
</urlset>


