{
  "url": "https://openlegislation.uk/enterprise-act-2002/section-251",
  "json_url": "https://openlegislation.uk/enterprise-act-2002/section-251.json",
  "legislation": "ukpga/2002/40",
  "legislation_title": "Enterprise Act 2002",
  "legislation_url": "https://openlegislation.uk/enterprise-act-2002",
  "path": "section/251",
  "kind": "section",
  "number": "251",
  "heading": "Abolition of Crown preference",
  "text": "(1) The following paragraphs of Schedule 6 to the Insolvency Act 1986 (categories of preferential debts) shall cease to have effect—\n(a) paragraphs 1 and 2 (debts due to Inland Revenue),\n(b) paragraphs 3 to 5C(debts due to Customs and Excise), and\n(c) paragraphs 6 and 7(social security contributions).\n(2) The following paragraphs of Schedule 3 to the Bankruptcy (Scotland) Act 1985 (c. 66) (list of preferred debts) shall cease to have effect—\n(a) paragraph 1 (debts due to Inland Revenue),\n(b) paragraph 2 (debts due to Customs and Excise), and\n(c) paragraph 3 (social security contributions).\n(3) In section 386 of the Insolvency Act 1986 (categories of preferential debts) for the parenthetical words after “Schedule 6 to this Act” there shall be substituted “ (contributions to occupational pension schemes; remuneration, &c. of employees; levies on coal and steel production) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/40/section/251",
    "retrieved_at": "2026-10-29T09:18:50.931325+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}