Section 166(8ZA)

This subsection is satisfied in the case of an employer if— the employer is a legal person, a request has been made for the first opening of collective proceedings— based on the insolvency of the employer, as provided for under the law of any part of the United Kingdom, and involving the partial or total divestment of the employer's assets and the appointment of a liquidator or a person performing a similar task, and any of the following has decided to open the proceedings— a court, a meeting of creditors, or the creditors by a decision procedure.

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