SCHEDULE 3Further provision about how other legislation applies to companies in special administration
IntroductionI21
This Schedule makes further provision about how certain other legislation applies to companies entering or being in special administration.
General modificationsI42
The following legislation applies with the modifications in paragraph 3.
Primary Legislation
Taxes Management Act 197039
F13Land Registration Act (Northern Ireland) 1970
Prescription and Limitation (Scotland) Act 197340
F7Judgments Enforcement (Northern Ireland) Order 1981
Companies Act 198541
Finance Act 198642
Debtors (Scotland) Act 198743
Companies Act 198944
F3Companies (No. 2) (Northern Ireland) Order 1990
Taxation of Chargeable Gains Act 199245
Pension Schemes Act 199346
F1Pension Schemes (Northern Ireland) Act 1993
Pensions Act 199547
F11Pensions (Northern Ireland) Order 1995
Proceeds of Crime (Scotland) Act 199548
Employment Rights Act 199649
F24Employment Rights (Northern Ireland) Order 1996
Terrorism Act 200050
Finance Act 200051
International Criminal Court Act 200152
International Criminal Court (Scotland) Act 200153
Proceeds of Crime Act 200254
Debt Arrangement and Attachment (Scotland) Act 200255
Finance Act 200356
Pensions Act 200457
F10Pensions (Northern Ireland) Order 2005
Companies Act 2006 (except section 1078 does not apply)58
Bankruptcy and Diligence (Scotland) Act 200759
Finance Act 200860
Dormant Bank and Building Society Accounts Act 200861
Corporation Tax Act 200962
Corporation Tax Act 201063
Taxation (International and other Provisions) Act 201064
Secondary Legislation
Statutory Maternity Pay (General) Regulations 198665
F6Statutory Maternity Pay (General) (Northern Ireland) Regulations 1987
Insolvent Companies (Disqualification of Unfit Directors) Proceedings Rules 198766
Financial Markets and Insolvency Regulations 199167
F16Financial Markets and Insolvency Regulations (Northern Ireland) 1991
Land Registration Rules (Northern Ireland) 1994
Insolvency Regulations 199468
F26...
F15Insolvency Regulations (Northern Ireland) 1996
Insolvent Companies (Reports on Conduct of Directors) Rules 199670
Financial Markets and Insolvency Regulations 199671
F18Financial Markets and Insolvency Regulations (Northern Ireland) 1996
Individual Savings Account Regulations 199872
Corporation Tax (Simplified Arrangements for Group Relief) Regulations 199973
Financial Markets and Insolvency (Settlement Finality) Regulations 199974
Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 200275
F25Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations (Northern Ireland) 2002
Financial Collateral Arrangements (No 2) Regulations 200376
F29Insolvent Companies (Reports on Conduct of Directors) Rules (Northern Ireland) 2003
Insolvent Companies (Disqualification of Unfit Directors) Proceedings Rules (Northern Ireland) 2003
Insolvency Practitioners Regulations 200577
Pension Protection Fund (Entry Rules) Regulations 200578
F14Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005
Gender Recognition (Disclosure of Information) (England, Wales and Northern Ireland) (No 2) Order 200579
Gender Recognition (Disclosure of Information) (Scotland) Order 200580
Financial Assistance Scheme Regulations 200581
F5Insolvency Practitioners Regulations (Northern Ireland) 2006
Land Registration (Scotland) Rules 200682
Companies (Cross-Border Mergers) Regulations 200783
Regulated Covered Bonds Regulations 200884
Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 201585
Land Registration (Network Access) Rules 200886
Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 200887
F8...
Companies (Disclosure of Address) Regulations 200989
Additional Statutory Paternity Pay (General) Regulations 201090
F9Additional Statutory Paternity Pay (General) Regulations (Northern Ireland) 2010
Registrar of Companies (Fees) Companies, Overseas Companies and Limited Liability Partnerships) Regulations 2012
Statutory Parental Bereavement Pay (General) Regulations 202091
F12Statutory Parental Bereavement Pay (General) Regulations (Northern Ireland) 2023
I13
References to—
a
a Schedule B1 administrator are to be read as if they were to an administrator appointed under regulation 7;
b
Schedule B1 administration or insolvent administration are to be read as if they were to special administration;
c
a Schedule B1 administration order are to be read as if they were to a special administration order;
d
insolvency legislation, the general law of insolvency, the enactments relating to insolvency and similar expressions are to be read as if they were to special administration and the provisions of the IA 1986 F28or the I(NI)O 1989 as applied and modified by these Regulations;
e
becoming insolvent and an insolvency event occurring are to be read as if they were to being put into special administration;
f
insolvency proceedings or an insolvency procedure are to be read as if they were to special administration;
g
winding up, being wound up, wound up by the court, going into liquidation and compulsory liquidation are to be read as if they were to being put into special administration;
h
a winding-up order are to be read as including a special administration order (and, in this context, references to a liquidator are to be read as if they were to an administrator);
i
a person acting as an insolvency practitioner within the meaning of section 388 of the IA 1986 F27or Article 3 of the I(NI)O 1989 are to be read as if they were to a person acting as an administrator under these Regulations;
j
the provisions of the IA 1986 F22and the I(NI)O 1989 are to be read as if they were to those provisions as applied and modified by these Regulations; and
k
the provisions of—
F19ai
the Insolvency Rules (Northern Ireland) 1991;
i
the Insolvency (England and Wales) Rules 201692,
ii
the Insolvency (Scotland) (Company Voluntary Arrangements and Administration) Rules 201893, and
iii
the Insolvency (Scotland) (Receivership and Winding up) Rules 201894,
are to be read as if they were to the provisions of special administration insolvency rules;
l
insolvency or liquidation within the meaning of section 247 of the IA 1986 F31or Article 6 of the I(NI)O 1989 are to be read as if they were to special administration;
m
the purposes of the IA 1986 F17or the I(NI)O 1989 are to be read as if they were to the purposes of these Regulations.
Pensions Act 2004 F2and the Pensions (Northern Ireland) Order 2005I54
F201
In the Pensions Act 200495, in section 121(3)(d), the reference to entering administration within the meaning of paragraph 1(2)(b) of Schedule B1 to the IA 1986 is to be read as if it were to entering special administration.
F322
In the Pensions (Northern Ireland) Order 2005, in Article 105(3)(d), the reference to entering administration within the meaning of paragraph 2(2)(b) of Schedule B1 to the I(NI)O 1989 is to be read as if it were to entering special administration.
CA 2006I35
In the CA 2006—
a
in section 461—
i
subsection (4)(c) is to be read as if it included these Regulations in the list of enactments in that subsection;
ii
subsection (4)(g) is to be read as if it included these Regulations in the list of enactments in that subsection;
b
c
sections 1139 and 1140 are, where an application is made to the court for—
i
a special administration order, F23...
F33ii
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
to be read as if they were subject to the provisions for service set out in special administration insolvency rules;
d
in Schedule 2, in Part 2, under heading A—
i
paragraph 13 is to be read as if it included these Regulations in the list of enactments in that paragraph, and
ii
paragraph 37 is to be read as if it included these Regulations in the list of enactments in that paragraph;
e
in Schedule 11A, in Part 2—
i
paragraph 30 is to be read as if it included these Regulations in the list of enactments in that paragraph, and
ii
paragraph 52 is to be read so as to include these Regulations in the list of enactments in that paragraph.
F21Land Registration Rules6
The following provisions are to be read as if the reference to administration were to special administration—
a
rule 166(1) of the Land Registration Rules (Northern Ireland) 1994, and
b
rule 184(1) of the Land Registration Rules 2003.