# Insolvency Act 1986, Paragraph 7

Extent: E+W+S

All sums which on the relevant date have been assessed on and are due from the debtor on account of Class 4 contributions under either of those Acts of 1975, being sums which—
(a) are due to the Commissioners of Inland Revenue (rather than to the Secretary of State or a Northern Ireland department), and
(b) are assessed on the debtor up to 5th April next before the relevant date,
but not exceeding, in the whole, any one year’s assessment.

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Source: https://www.legislation.gov.uk/ukpga/1986/45/schedule/6/paragraph/7 (the official version)
Page: https://openlegislation.uk/insolvency-act-1986/schedule-6/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.