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Part Category 9: Certain HMRC debtsF1

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  • Sch. 4 para. 5 repealed in part by Finance Act 1997 s. 113 Sch. 18 Pt. 2 Notes 1 2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. 22Paragraph 22

Annotations

Textual amendments

F1

Sch. 4 para. 22 and cross-heading inserted (with application in accordance with s. 98(7) of the amending Act) by Finance Act 2020 (c. 14), s. 98(6)

Notes on Schedule 4

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)