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In the application of this Act to Scotland—
(a)the expression " company " includes a limited partnership;
(b)any reference to an order under section one hundred and thirty of the Bankruptcy Act, 1914, for the administration of the estate of a deceased debtor according to the law of bankruptcy, shall be deemed to include a reference to an award of sequestration of the estate of a deceased debtor, and a reference to an appointment of a judicial factor, under section one hundred and sixty-three of the [3 & 4 Geo. 5. c. 20.] Bankruptcy (Scotland) Act, 1913, on the insolvent estate of a deceased person.
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