Section 26AA(9)

In this section— “administrative receiver” means an administrative receiver within the meaning of section 251 of the Insolvency Act 1986 or article 5(1) of the Insolvency (Northern Ireland) Order 1989; “protected trust deed” has the same meaning as in the Bankruptcy (Scotland) Act 2016; “tax advantage” has the same meaning as in Schedule 11A; and “trust deed” has the same meaning as in the Bankruptcy (Scotland) Act 2016.

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Source: legislation.gov.uk · retrieved 2026-07-28