England and Wales · Insolvency
Unconnected preference relevant-time lookback. Which source period and facts apply?
Ordinary six-month lookback ending with onset, with additional stated intervening periods. Establish preference, influence by a desire to prefer, insolvency and relevant time. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
- Period
- Ordinary six-month lookback ending with onset, with additional stated intervening periods
- Trigger
- Statutory onset of insolvency and actual preference
- 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.
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Check the applicable procedure
Insolvency Act 1986 section 240. Ordinary six-month lookback ending with onset, with additional stated intervening periods. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference. 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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Unconnected preference relevant-time lookback. Which source period and facts apply?
Ordinary six-month lookback ending with onset, with additional stated intervening periods. Establish preference, influence by a desire to prefer, insolvency and relevant time. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
Responsible actor. Administrator or liquidator examining a preference to an unconnected person.
Statutory onset of insolvency and actual preference
Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
Administrator or liquidator examining a preference to an unconnected person. Establish preference, influence by a desire to prefer, insolvency and relevant time. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
Insolvency Act 1986 section 240How does this provision count time?
- Ordinary six-month lookback ending with onset, with additional stated intervening periods
- Establish preference, influence by a desire to prefer, insolvency and relevant time
- Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
Ordinary six-month lookback ending with onset, with additional stated intervening periods. This is a test of the actual transaction or charge date against statutory onset of insolvency and actual preference. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference. It does not establish a deadline for completing the office-holder’s court application.
Establish preference, influence by a desire to prefer, insolvency and relevant time. A court office closure does not turn this statutory transaction-relevance interval into an application filing period. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference. 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 six-month lookback ending with onset, with additional stated intervening periods. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference. 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 and actual preference. The responsible actor is administrator or liquidator examining a preference to an unconnected person. Ordinary six-month lookback ending with onset, with additional stated intervening periods. Establish preference, influence by a desire to prefer, insolvency and relevant time. Apply this source branch only after its stated prerequisites are established. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
The actual calendar includes a bank holiday or court closure while administrator or liquidator examining a preference to an unconnected person considers unconnected preference relevant-time lookback. Establish preference, influence by a desire to prefer, insolvency and relevant time. A court office closure does not turn this statutory transaction-relevance interval into an application filing period. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference. 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 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference. Administrator or liquidator examining a preference to an unconnected person. Establish preference, influence by a desire to prefer, insolvency and relevant time. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
Which conditions and exceptions apply?
- Actual actor and event
- Administrator or liquidator examining a preference to an unconnected person. Statutory onset of insolvency and actual preference.
- Actual required act and material branch
- Establish preference, influence by a desire to prefer, insolvency and relevant time. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
- Administrator or liquidator examining a preference to an unconnected person. Establish preference, influence by a desire to prefer, insolvency and relevant time. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
- Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
What must the responsible actor complete?
Questions about this procedure
Unconnected preference relevant-time lookback. Which source period and facts apply?
What source period applies to unconnected preference relevant-time lookback?
Ordinary six-month lookback ending with onset, with additional stated intervening periods. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
Insolvency Act 1986 section 239Which actual event controls unconnected preference relevant-time lookback?
Statutory onset of insolvency and actual preference. Administrator or liquidator examining a preference to an unconnected person must preserve this event separately from planning, dispatch or an unrelated insolvency milestone. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
Insolvency Act 1986 section 239What must the responsible actor establish for unconnected preference relevant-time lookback?
Establish preference, influence by a desire to prefer, insolvency and relevant time. Section 239 and 240 govern substance and time separately. The fact that payment was made within six months does not itself prove a preference.
Insolvency Act 1986 section 239Is a payment within six months automatically a preference?
No. Section 239 defines the advantageous effect and requires influence by a desire to produce it, while 240 adds relevant time and insolvency requirements.
Insolvency Act 1986 section 239What if the recipient was connected with the company?
Section 240(1)(a) then generally uses two years, subject to the stated employee qualification. Establish connection rather than choosing the shorter preset.
Insolvency Act 1986 section 240Does the six-month interval limit when the office-holder may sue?
It is the relevant time for the underlying transaction. Court filing limitation and the actual cause of action require a separate analysis.
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 |