Section 13CA
During the initial period, but after the first 15 business days of that period, the directors may extend the moratorium by filing with the High Court— a notice that the directors wish to extend the moratorium, a statement from the directors that all of the following that have fallen due have been paid or otherwise discharged— moratorium debts, and pre-moratorium debts for which the company does not have a payment holiday during the moratorium (see Article 13D), a statement from the directors that, in their view, the company is, or is likely to become, unable to pay its pre-moratorium debts, and a statement from the monitor that, in the monitor’s view, it is likely that the moratorium will result in the rescue of the company as a going concern. The rules may make provision about the date on which a statement mentioned in paragraph (1) must be made. On the filing with the Court of the documents mentioned in paragraph (1), the moratorium is extended so that it ends at the end of the period— beginning immediately after the initial period ends, and ending with the 20th business day after the initial period ends.
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Source: legislation.gov.uk · retrieved 2026-09-04