Making Tax Digital ("MTD") - Application to Insolvent Entities?

I have just read the ICAEW article on MTD, which is about to be rolled out in April 2019.

https://www.icaew.com/technical/tax/making-tax-digital/mtd-for-businesses

Does anyone know definitively whether the exemption referred to in the article would cover VAT returns required to be submitted by IP's?