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Part Category 2: Debts due to Customs and Excise

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  • Sch. 4 para. 5 repealed in part by Finance Act 1997 s. 113 Sch. 18 Pt. 2 Notes 1 2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. 3Paragraph 3
  2. 3AParagraph 3A
  3. 3BParagraph 3B
  4. 3CParagraph 3C
  5. 4Paragraph 4
  6. 5Paragraph 5
  7. 5AParagraph 5A
  8. 5BParagraph 5B
  9. 5CParagraph 5C

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)