# The Insolvency (Northern Ireland) Order 1989, Article 346: Categories of preferential debts

Extent: N.I.

(1) A reference in this Order to the preferential debts of a company or an individual is to the debts listed in Schedule 4 (contributions to occupational pension schemes; remuneration, &c. of employees; levies on coal and steel production ; debts owed to the Financial Services Compensation Scheme ; deposits covered by the Financial Services Compensation Scheme; other deposits ; certain HMRC debts); and references to preferential creditors are to be read accordingly.
(1A) A reference in this Order to the “ordinary preferential debts” of a company or an individual is to the preferential debts listed in any of paragraphs 8 to 18 of Schedule 4 to this Order.
(1B) A reference in this Order to the “secondary preferential debts” of a company or an individual is to the preferential debts listed in paragraphs 19 , 20 or 22 of Schedule 4 to this Order.
(2) In Schedule 4 “the debtor” means the company or the individual concerned.
(3) Schedule 4 is to be read with Schedule 4 to the Social Security Pensions (Northern Ireland) Order 1975 (occupational pension scheme contributions).

---
Source: https://www.legislation.gov.uk/nisi/1989/2405/article/346 (the official version)
Page: https://openlegislation.uk/insolvency-northern-ireland-order-1989/article-346
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.