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A protected trust deed, overseen by the Accountant in Bankruptcy, is a voluntary but formal arrangement that is used by Scottish residents where a debtor (who can be a natural person or partnership) grants a trust deed in favor of the trustee which transfers their estate to the trustee for the benefit of creditors.
The passage of the Land Registers (Scotland) Act 1868 further reformed the General Register of Sasines, introducing a sorting system for deeds by the counties in Scotland. [29] Search sheets, listing the deeds in registered in a property, were also introduced to simplify the registration and search process.
The Accountant in Bankruptcy (AiB) is the Scottish government agency responsible for administering the process of personal bankruptcy and corporate insolvency, administering the Debt Arrangement Scheme (DAS), [1] and implementing, monitoring and reviewing government policy in these and related areas, for example protected trust deeds and diligence.
In Scotland, the equivalent statutory debt solution is known as a protected trust deed. The IVA was established by and is governed by Part VIII of the Insolvency Act 1986. It constitutes a formal repayment proposal presented to a debtor's creditors via an insolvency practitioner. Usually but not necessarily, the IVA comprises only the claims of ...
Under the Land Registration (Scotland) Act 2012, only a registrable deed is capable of registration in the Land Register of Scotland. [82] A deed is a legal document concerning the creation, transfer, variation, or extinction of real rights (or rights in rem). In Scots law, these commonly include, but are not limited to: Dispositions
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