Chapter 12: ENDING THE IVA
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The final chapter deals with the circumstances in which an IVA comes to an end and the mechanisms by which this is brought about, from the effluxion of time, through full implementation, to default and termination, including the procedures and grounds for a default bankruptcy petition (presented either by supervisor or by an IVA creditor). Following a brief look at supervening bankruptcy petitions by non-IVA creditors, the chapter concludes with a consideration of the supervisor's duties regarding the final report and notice, and the supervisor's release.

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