By effecting the sale through a "pre-pack" - or fully pre-arranged - administration, JJB will be able to write off any of its debts that the buyer is unwilling to assume, and that cannot be repaid from the sale proceeds.
Back in the pre-internet days of yore, we used to write to every state revenue department to get copies of their return packages, that we could then photo-copy and have on hand just in case.