Insofar as commercial property rent claims are concerned, the crucial points are:
1. A petition for the winding up of a UK registered company on the ground that the company has failed to satisfy a statutory demand cannot be presented where the demand was served between 1 March and 30 June 2020 (although that June date could be deferred if it takes time for the bill to come into force).
2. Landlords won’t be able to present a winding up petition during that same period even following a court judgment unless the landlord as creditor has reasonable grounds for believing that:
(a) coronavirus has not had a financial effect on the company; or
(b) the facts by reference to which the relevant ground applies would have arisen even if coronavirus had not had a financial effect on the company.