The first stage, which focused on immediate priorities to be taken forward in the fifth Parliamentary session to help address short-term consequences of the COVID-19 pandemic, resulted in the set of changes delivered through the Bankruptcy (Miscellaneous Amendments) (Scotland) Regulations 2021. The second stage, which was progressed through stakeholder-led working groups and which linked with a separate stakeholder-led review of diligence, produced recommendations which have been subject to general consultation and which inform the changes that we are progressing through the current Bankruptcy and Diligence (Scotland) Bill and the broader improvement agenda outlined in my letter of 4 September.