Section 183(2)

This subsection is satisfied in the case of an employer who is an individual— in England and Wales if— a moratorium period under a debt relief order applies in relation to him, he has been made bankrupt or has made a composition or arrangement with his creditors, or he has died and his estate falls to be administered in accordance with an order under section 421 of the Insolvency Act 1986, and in Scotland if— sequestration of his estate has been awarded or he has executed a trust deed for his creditors or has entered into a composition contract, or he has died and a judicial factor appointed under section 11A of the Judicial Factors (Scotland) Act 1889 is required by that section to divide his insolvent estate among his creditors.

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