Schedule B1, paragraph 47(5)
IA 1986
Insolvency Act 1986 · United Kingdom
In Scotland, a statement of affairs under sub-paragraph (1) must be a statutory declaration made in accordance with the Statutory Declarations Act 1835 (c. 62) (and sub-paragraph (2)(a) shall not apply).
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Source: legislation.gov.uk · retrieved 2026-09-04