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How do I calculate 5 business days under IR 2006, for the purpose of appointing an administrator?
Author: Chris Millar
Where the directors/company give notice to appoint an administrator, the notice must include a Statutory Declaration. That Statutory Declaration must be made not more than 5 business days before the notice of appointment is filed with the Court.
However, this is different to the Statutory Declaration that accompanies the company’s notice of intention to appoint an administrator i.e. prior to the appointment itself, although the prescribed period – not more than 5 business days – is the same.
In terms of calculating the 5 business days, as you may expect, it excludes a Saturday, Sunday, bank holiday, Christmas Day and Good Friday.
For further advice contact Chris Millar, either by email firstname.lastname@example.org or by phone on 01306 502225.
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