Notes for Guidance - Bankruptcy

The Bankruptcy (Miscellaneous Amendments) (Scotland) Regulations 2021 have amended the Bankruptcy (Scotland) Regulations 2016 to introduce the use of electronic signatures on a number of forms issued by the trustee and the Accountant.

Within this document this amendment will cover:

• Form 14 – Trustee Application for Authority to Resign Office as Trustee in Sequestration (see section 5.3 of these Notes)
• Form 15 – Notice of Abandonment of Heritable Property in
  Sequestration where the Accountant in Bankruptcy is not the Trustee (see section 10.2.7 of these Notes)
• Form 19 – Deduction from Income – Debtor’s payment instruction to employer or third party (see section 8.5.1 of these Notes)
• Form 20 – Deduction from Income – Trustee’s payment instruction to employer or third person (see section 8.5.2 of these Notes)
• Form 21 – Deduction from Income – Payment variation instruction to employer or third person (see section 8.6.1 of these Notes)
• Form 30 – Certificate of Deferral of Discharge (see section 14.2.4)

For these purposes an ‘electronic signature’ will be construed in accordance with section 7(2) of the Electronic Communications Act 2000 but does include a version of an electronic signature which is reproduced on a paper
document.