(1)This section explains references in Schedule 6 to the relevant date (being the date which determines the existence and amount of a preferential debt).
(2)For the purposes of section 4 in Part I ( [F1036consideration ofF1036] company voluntary arrangement), the relevant date in relation to a company which is not being wound up is—
[F1037 (a)if the company is in administration, the date on which it entered administration, and
(b)if the company is not in administration, the date on which the voluntary arrangement takes effect.F1037]
F1038(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)In relation to a company which is being wound up, the following applies—
(a)if the winding up is by the court, and the winding-up order was made immediately upon the discharge of an administration order, the relevant date is [F1039the date on which the company entered administrationF1039] ;
F1040(aa). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1040(ab). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)F1041if the case does not fall within paragraph (a) ... and the company—
(i)is being wound up by the court, and
(ii)had not commenced to be wound up voluntarily before the date of the making of the winding-up order,
the relevant date is the date of the appointment (or first appointment) of a provisional liquidator or, if no such appointment has been made, the date of the winding-up order;
[F1042 (ba)if the case does not fall within paragraph (a) F1043... or (b) and the company is being wound up following administration pursuant to paragraph 83 of Schedule B1, the relevant date is the date on which the company entered administration;F1042]
(c)if the case does not fall within [F1044paragraph (a) F1045..., (b) or (ba)F1044] , the relevant date is the date of the passing of the resolution for the winding up of the company.
[F1046 (3A)In relation to a company which is in administration (and to which no other provision of this section applies) the relevant date is the date on which the company enters administration.F1046]
(4)In relation to a company in receivership (where section 40 or, as the case may be, section 59 applies), the relevant date is—
(a)in England and Wales, the date of the appointment of the receiver by debenture-holders, and
(b)in Scotland, the date of the appointment of the receiver under section 53(6) or (as the case may be) 54(5).
(5)For the purposes of section 258 in Part VIII (individual voluntary arrangements), the relevant date is, in relation to a debtor who is not an undischarged bankrupt
[F1047 (a)where an interim order has been made under section 252 with respect to his proposal, the date of that order, and
(b)in any other case, the date on which the voluntary arrangement takes effect.F1047]
(6)In relation to a bankrupt, the following applies—
(a)where at the time the bankruptcy order was made there was an interim receiver appointed under section 286, the relevant date is the date on which the interim receiver was first appointed after [F1048the making of the bankruptcy application or (as the case may be)F1048] the presentation of the bankruptcy petition;
(b)otherwise, the relevant date is the date of the making of the bankruptcy order.