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Notes for Guidance - Bankruptcy (Scotland) Act 2016 (as amended)

This guidance describes the general functions of Accountant in Bankruptcy, interim trustees, trustees and commissioners in relation to their responsibilities regarding bankruptcies which started on or after 30 November 2016.


2.3 Advertising the award

The entry on the ROI is considered sufficient to inform all interested parties of the award of bankruptcy.

Any trustee, or replacement trustee, who publishes a notice in the Edinburgh Gazette advising of their appointment may not charge the debtor’s estate for the cost of the advertisement.

For the cost of an advertisement in any other publication to be a cost of the debtor’s estate an explanation must be provided to the commissioner, or the Accountant, when requesting the determination of the outlay.

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