| | Page
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| Submitted by |
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| | |
| 1. | Institute of Directors
| 50 |
| 2. | Institute of Credit Management
| 52 |
| 3. | Association of Chartered Certified Accountants
| 53 |
| 4. | Institute of Chartered Accountants in Scotland
| 54 |
| 5. | The Law Society of Scotland
| 55 |
| 6. | Finance & Leasing Association
| 56 |
| 7. | Correspondence between the Chairman of the Committee and the Permanent Secretary, Department of Trade and Industry
| 58 |
| 8. | Society of Practitioners of Insolvency, Supplementary memorandum
| 58 |
| 9. | The Insolvency Service, Supplementary memorandum
| 59 |