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15.—(1) Rule 2.6 (statement of affairs (section 2(3)) is amended as follows.
(2) In paragraph (1), after “the following” insert “and, in addition, where paragraph (1B) applies, the information specified in that paragraph”.
(3) After paragraph (1) insert—
“(1A) Paragraph (1B) applies if a moratorium under Part A1 of the Act is, or has been, in force for the company at any time within the period of 12 weeks ending with the day on which the statement of affairs is made up.
(1B) Where this paragraph applies the statement of affairs must identify which of the debts owed by the company are—
(a)moratorium debts, and
(b)priority pre-moratorium debts,
within the meaning given by section 174A(1);.and
(c)sub-paragraph(1)(c) has effect as if the reference to preferential creditors included references to moratorium debts and priority pre-moratorium debts within the meaning given by section 174A”.
Section 174A was inserted by paragraph 13 of Schedule 3 to the Corporate Insolvency and Governance Act 2020 (c12).
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