{
  "url": "https://openlegislation.uk/finance-act-1965/schedule-10/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-1965/schedule-10/paragraph-15.json",
  "legislation": "ukpga/1965/25",
  "legislation_title": "Finance Act 1965",
  "legislation_url": "https://openlegislation.uk/finance-act-1965",
  "path": "schedule/10/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "Priority of tax in bankruptcy",
  "text": "(1) In a bankruptcy under the law of any part of the United Kingdom capital gains tax and corporation tax shall each have the same priority as income tax.\n(2) In the application of this Part of this Act to Northern Ireland the reference in this paragraph to priority in bankruptcy includes a reference to any other priority given to income tax under the Bankruptcy Acts (Northern Ireland) 1857 to 1964.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1965/25/schedule/10/paragraph/15",
    "retrieved_at": "2026-10-29T10:57:51.721506+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}