Section 185(1)

In the winding up of a company registered in Scotland, the following provisions of the Bankruptcy (Scotland) Act 2016— apply so far as consistent with this Act, in like manner as they apply in the sequestration of a debtor’s estate, with the substitutions specified below and with any other necessary modifications. subsections (3) to (10) of section 23A (effect of sequestration on land attachment) and section 24 (effect of sequestration on diligence generally); and subsections (6), (7), (10) and (11) of section 109 (management and realisation of estate),

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Source: legislation.gov.uk · retrieved 2026-09-04