England and Wales · Insolvency
Connected preference relevant-time lookback. Which source period and facts apply?
Ordinary two-year lookback ending with onset for the qualifying connected recipient. Review the source preference conditions and connected-person branch. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
- Period
- Ordinary two-year lookback ending with onset for the qualifying connected recipient
- Trigger
- Statutory onset of insolvency, actual preference and actual connection
- Rule
- Insolvency Act 1986 section 240
Insolvency Act 1986 section 240. Official primary XML acquired October 9, 2026. The publisher records revision September 29, 2026. The retained XML includes amendment, alternative-text and outstanding-effect annotations. This review establishes the identified source branch and does not certify every historic or uncommenced branch.
Source guide · No automated date
Check the applicable procedure
Insolvency Act 1986 section 240. Ordinary two-year lookback ending with onset for the qualifying connected recipient. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests. This page requires the actual source branch and completion facts; it currently offers source guidance without an unqualified computed or paid result.
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Connected preference relevant-time lookback. Which source period and facts apply?
Ordinary two-year lookback ending with onset for the qualifying connected recipient. Review the source preference conditions and connected-person branch. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
Responsible actor. Administrator or liquidator examining a connected-party preference.
Statutory onset of insolvency, actual preference and actual connection
Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
Administrator or liquidator examining a connected-party preference. Review the source preference conditions and connected-person branch. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
Insolvency Act 1986 section 240How does this provision count time?
- Ordinary two-year lookback ending with onset for the qualifying connected recipient
- Review the source preference conditions and connected-person branch
- Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
Ordinary two-year lookback ending with onset for the qualifying connected recipient. This is a test of the actual transaction or charge date against statutory onset of insolvency, actual preference and actual connection. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests. It does not establish a deadline for completing the office-holder’s court application.
Review the source preference conditions and connected-person branch. A court office closure does not turn this statutory transaction-relevance interval into an application filing period. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests. Keep later court filing requirements and the original transaction date separate.
Insolvency Act 1986 section 240Which facts prevent one automatic date?
Insolvency Act 1986 section 240. Ordinary two-year lookback ending with onset for the qualifying connected recipient. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests. This page requires the actual source branch and completion facts; it currently offers source guidance without an unqualified computed or paid result.
Statutory onset of insolvency, actual preference and actual connection. The responsible actor is administrator or liquidator examining a connected-party preference. Ordinary two-year lookback ending with onset for the qualifying connected recipient. Review the source preference conditions and connected-person branch. Apply this source branch only after its stated prerequisites are established. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
The actual calendar includes a bank holiday or court closure while administrator or liquidator examining a connected-party preference considers connected preference relevant-time lookback. Review the source preference conditions and connected-person branch. A court office closure does not turn this statutory transaction-relevance interval into an application filing period. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests. Keep later court filing requirements and the original transaction date separate. Keep the applicable source period and the actual completion or status question separate. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests. Administrator or liquidator examining a connected-party preference. Review the source preference conditions and connected-person branch. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
Which conditions and exceptions apply?
- Actual actor and event
- Administrator or liquidator examining a connected-party preference. Statutory onset of insolvency, actual preference and actual connection.
- Actual required act and material branch
- Review the source preference conditions and connected-person branch. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
- Administrator or liquidator examining a connected-party preference. Review the source preference conditions and connected-person branch. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
- Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
What must the responsible actor complete?
Questions about this procedure
Connected preference relevant-time lookback. Which source period and facts apply?
What source period applies to connected preference relevant-time lookback?
Ordinary two-year lookback ending with onset for the qualifying connected recipient. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
Insolvency Act 1986 section 239Which actual event controls connected preference relevant-time lookback?
Statutory onset of insolvency, actual preference and actual connection. Administrator or liquidator examining a connected-party preference must preserve this event separately from planning, dispatch or an unrelated insolvency milestone. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
Insolvency Act 1986 section 239What must the responsible actor establish for connected preference relevant-time lookback?
Review the source preference conditions and connected-person branch. Section 240(1)(a) excludes connection solely by employment for this limb. Section 239 contains its own connected-person desire presumption. These are distinct tests.
Insolvency Act 1986 section 239Is an employee always within the connected two-year limb?
No. Section 240(1)(a) expressly excludes connection solely by being the company’s employee. The actual legal connection must be established.
Insolvency Act 1986 section 240Does connection eliminate the need to prove the preference effect?
No. Section 239’s substantive definition still matters. Its connected-person presumption concerns desire, not every element of the application.
Insolvency Act 1986 section 239Can the company’s appointment date always be used?
Section 240(3) selects the onset by procedural route. Earlier applications or filed intention notices can control instead of the appointment date.
Insolvency Act 1986 section 240Official sources and review
Provisions used (2)
| Provision | Purpose |
|---|---|
| Insolvency Act 1986 section 240 | Check the identified procedure, event, counting rule or qualification |
| Insolvency Act 1986 section 239 | Check the identified procedure, event, counting rule or qualification |