Schedule 4, Part 2, paragraph 8(2)

For the purposes of extending the moratorium under section A10 or A11 of the Insolvency Act 1986, subsection (1)(d) of that section 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”.

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