The Corporate Insolvency and Governance Act 2020 (Coronavirus) (Extension of the Relevant Period) Regulations 2021
These Regulations extend the period within which liability is suspended under wrongful trading provisions in the Insolvency Act 1986 (c. 45) (“IA”) (referred to as “the relevant period”); and extend the period within which certain temporary provisions in the Corporate Insolvency and Governance Act 2020 (c. 12) (“CIGA”) (referred to as “the relevant period”) are to have effect.