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The Insolvency (England and Wales) Rules 2016

Set-off in insolvency proceedings commenced before 1st April 2005E+W

This section has no associated Explanatory Memorandum

18.  Where before 1st April 2005 a company has entered administration or gone into liquidation, the office-holder, when calculating any set-off must apply the 1986 Rules as they had effect immediately before 1st April 2005.