Schedule 4, Part 2, paragraph 6(1)

For the purposes of obtaining a moratorium under section A3 of the Insolvency Act 1986 during the relevant period— section A3 of that Act has effect as if subsection (1)(a) were omitted; section A6(1)(e) of that Act has effect as if at the end there were inserted “or would do so if it were not for any worsening of the financial position of the company for reasons relating to coronavirus”; Schedule ZA1 to that Act has effect as if paragraph 2(1)(b) and (2)(b) were omitted.

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