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Schedule 6 The Categories of Preferential DebtsC1C2C3

England, Wales and Scotland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Category 1: Debts due to Inland Revenue
  2. Category 2: Debts due to Customs and Excise
  3. Category 3: Social security contributions
  4. Category 4: Contributions to occupational pension schemes, etc.
  5. Category 5: Remuneration, etc., of employees
  6. Interpertation for Category 5
  7. Category 6: Levies on coal and steel production
  8. Category 6A: Debts owed to the Financial Services Compensation Scheme
  9. Category 7: Deposits covered by Financial Services Compensation Scheme
  10. Category 8: Other deposits
  11. Interpretation for categories 6A, 7 and 8.
  12. Category 9: Certain HMRC debts
  13. Orders

Annotations

Modifications

C1

Sch. 6 applied (with modifications) (17.2.2009 for certain purposes, otherwise 21.2.2009) by Banking Act 2009 (c. 1), ss. 103, 263(1)(2) (with s. 247); S.I. 2009/296, arts. 2, 3, Sch. para. 2

C2

Sch. 6 applied (with modifications) (17.2.2009 for certain purposes, otherwise 21.2.2009) by Banking Act 2009 (c. 1), ss. 145, 263(1)(2) (with s. 247); S.I. 2009/296, arts. 2, 3, Sch. para. 3

C3

Sch. 6 applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), regs. 2, 37, Sch. 1 para. 3 (with reg. 5) (as amended (4.1.2024) by S.I. 2023/1399, regs. 1(2), 4, 11)