{
  "url": "https://openlegislation.uk/finance-act-2020/section-99",
  "json_url": "https://openlegislation.uk/finance-act-2020/section-99.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "section/99",
  "kind": "section",
  "number": "99",
  "heading": "HMRC debts: regulations",
  "text": "(1) The Treasury may by regulations provide that only the following amounts are secondary preferential debts (or, in relation to Scotland, secondary preferred debts) for the purpose of a relevant provision—\n(a) in the case of amounts owed in respect of value added tax, amounts referable to such period as is specified in the regulations;\n(b) in the case of amounts owed in respect of a relevant deduction, amounts owed in respect of a deduction from a payment made during such period as is specified in the regulations.\n(2) In subsection (1) “relevant provision” means—\n(a) paragraph 15D(1) of Schedule 6 to the Insolvency Act 1986 (preferential debts: certain HMRC debts);\n(b) paragraph 8A(1) of Schedule 3 to the Bankruptcy (Scotland) Act 2016 (asp 21) (list of preferred debts: certain HMRC debts);\n(c) paragraph 22(1) of Schedule 4 to the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) (preferential debts: certain HMRC debts).\n(3) The Treasury may by regulations specify kinds of deductions for the purposes of—\n(a) paragraph 15D(3)(c) of Schedule 6 to the Insolvency Act 1986;\n(b) paragraph 8A(3)(c) of Schedule 3 to the Bankruptcy (Scotland) Act 2016 (asp 21);\n(c) paragraph 22(3)(c) of Schedule 4 to the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)).\n(4) Regulations under this section may contain transitional or supplementary provision.\n(5) Regulations under this section—\n(a) are to be made by statutory instrument;\n(b) are subject to annulment in pursuance of a resolution of the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/section/99",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
  }
}