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Schedule 4 THE CATEGORIES OF PREFERENTIAL DEBTSC1

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

  • Sch. 4 para. 5 repealed in part by Finance Act 1997 s. 113 Sch. 18 Pt. 2 Notes 1 2
  • Sch. 4 para. 5(a) amended by Finance Act 1997 s. 13(2)15, Sch. 2, Pt. 2, para. 6
  • Sch. 4 para. 5(c) revoked by Finance Act 1997 s. 113 Sch. 18 Pt. 2 Notes 1 2
  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. Interpretation for Category 5
  7. Orders under Category 5
  8. Category 6: Levies on coal and steel production
  9. Category 6A: Debts owed to the Financial Services Compensation Scheme
  10. Category 7: Deposits covered by Financial Services Compensation Scheme
  11. Category 8: Other deposits
  12. Interpretation for Categories 6A, 7 and 8
  13. Category 9: Certain HMRC debts

Annotations

Modifications

C1

Sch. 4 applied (with modifications) (4.1.2024) by S.I. 2021/716, reg. 37A (as inserted by The Payment and Electronic Money Institution Insolvency (Amendment) Regulations 2023 (S.I. 2023/1399), regs. 1(2), 12)