This page includes current and previous versions of SIPs 3A, 3B, 3.2 and 3.3 (Scotland).
Download the latest versions:
- SIP 3.2 (Scotland): Company voluntary arrangements (effective from 1 April 2021)
- SIP 3.3 (Scotland): Trust Deeds (effective from 1 November 2023)
Previous versions available for reference are:
| Title | Effective from | Effective until |
|---|---|---|
| SIP 3A (Scotland): Trust deeds | 7 December 2009 | 30 June 2014 |
| Outlays and third party payments in trust deeds and sequestrations (Scotland) | 27 November 2013 | 30 June 2014 |
| SIP 3B (Scotland): Company voluntary arrangements | 1 April 2007 | 30 June 2014 |
| SIP 3.2 (Scotland): Company voluntary arrangements | 1 July 2014 | 31 March 2021 |
| SIP 3.3 (Scotland): Trust deeds | 1 July 2014 | 31 October 2023 |
Copies of older editions of the SIP not available online can be obtained from the ICAEW Library & Information Service.
Other jurisdictions
For SIP 3 in the other jurisdictions, please select from below:
SIP 3: England and WalesSIP 3: Northern Ireland