ABSTRACT
Section 426(4) of the Insolvency Act 198646 provides that the courts having jurisdiction in relation to insolvency law in any part of the UK ‘shall’ assist the courts (not the officeholder) having the corresponding jurisdiction in any other part of the UK or any relevant country or territory. This latter category is defined47 to denote the Channel Islands, the Isle of Man and any country or territory designated for the purposes of this section by the Secretary of State by order made by statutory instrument.48
