Part 1 List of preferred debts
Scotland
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Contributions to occupational pension schemes etc.
- Remuneration of employees etc.
- Levies on coal and steel production
- Debts owed to the Financial Services Compensation Scheme
- Deposits covered by Financial Services Compensation Scheme
- Other deposits
- Certain HMRC debts