Bankruptcy (Scotland) Act 1985 (repealed)

SCHEDULE 3 S PREFERRED DEBTS

Part I S List of Preferred Debts

Modifications etc. (not altering text)

C1 Sch. 3 Pt. I applied (7.2.1994) by 1993 c. 48, s. 128, Sch. 4 para. 4(1)(b); S.I. 1994/86, art. 2

Debts to Inland Revenue S

1 S F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 3 para. 1 repealed (15.9.2003) by Enterprise Act 2002 (c. 40), ss. 251(2)(a), 278, 279, Sch. 26; S.I. 2003/2093, art. 2, Sch. 1 (with transitional provisions in arts. 3-8)

Debts due to Customs and Excise S

2 S F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 3 para. 2 repealed (15.9.2003) by Enterprise Act 2002 (c. 40), ss. 251(2)(b), 278, 279, Sch. 26; S.I. 2003/2093, art. 2, Sch. 1 (with transitional provisions in arts. 3-8)

Social Security contributions S

3 S F3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 Sch. 3 para. 3 repealed (15.9.2003) by Enterprise Act 2002 (c. 40), ss. 251(2)(c), 278, 279, Sch. 26; S.I. 2003/2093, art. 2, Sch. 1 (with transitional provisions in arts. 3-8)

Contributions to occupational pension schemes, etc. S

4 S Any sum which is owed by the debtor and is a sum to which [F4 Schedule 4 to the M1 Pension Schemes Act 1993] (contributions to occupational pension scheme and state scheme premiums) applies.

Textual Amendments

F4 Words in Sch. 3 para. 4 substituted (7.2.1994) by 1993 c. 48, s. 190, Sch. 8 para.17; S.I. 1994/86, art. 2

Marginal Citations

M1 1993 c. 48.

Remuneration of employees, etc. S

5 (1) So much of any amount which— S

(a) is owed by the debtor to a person who is or has been an employee of the debtor, and

(b) is payable by way of remuneration in respect of the whole or any part of the period of four months next before the relevant date,

as does not exceed the prescribed amount.

(2) An amount owed by way of accrued holiday remuneration, in respect of any period of employment before the relevant date, to a person whose employment by the debtor has been terminated, whether before, on or after that date.

(3) So much of any sum owed in respect of money advanced for the purpose as has been applied for the payment of a debt which, if it had not been paid, would have been a debt falling within sub-paragraph (1) or (2) above.

6 S So much of any amount which—

(a) is ordered, whether before or after the relevant date, to be paid by the debtor under the M2 Reserve Forces (Safeguard of Employment) Act 1985; and

(b) is so ordered in respect of a default made by the debtor before that date in the discharge of his obligations under that Act,

as does not exceed such amount as may be prescribed.

Marginal Citations

M2 1985 c. 17.

[F5 Levies on coal and steel production S

Textual Amendments

F5 Sch. 3 Pt. I para. 6A inserted by S.I. 1987/2093, reg. 3(1)(2)

6A S Any sums due at the relevant date from the debtor in respect of—

(a) the levies on the production of coal and steel referred to in Articles 49 and 50 of the E.C.S.C. Treaty, or

(b) any surcharge for delay provided for in Article 50(3) of that Treaty and Article 6 of Decision 3/52 of the High Authority of the Coal and Steel Community.]

Part II S Interpretation of Part I

Meaning of “the relevant date” S

7 S In Part I of this Schedule “the relevant date” means—

(a) in relation to a debtor (other than a deceased debtor), the date of sequestration; and

(b) in relation to a deceased debtor, the date of his death.

Periods to which value added tax referable S

8 S F6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6 Sch. 3 para. 8 repealed (15.9.2003) by Enterprise Act 2002 (c. 40), ss. 278, 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 1 (with transitional provisions in arts. 3-8)

[F7 Periods to which insurance premium tax referable S

Textual Amendments

F7 Sch. 3 Pt. II para. 8A and crossheading inserted (3.5.1994) by 1994 c. 9, s. 64, Sch. 7 Pt. III para. 7(5)

8A S F8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F8 Sch. 3 para. 8A repealed (15.9.2003) by Enterprise Act 2002 (c. 40), ss. 278, 279, Sch. 26; S.I. 2003/2093, art. 2(1), Sch. 1 (with transitional provisions in arts. 3-8)

[F9 Periods to which landfill tax referable S

Textual Amendments

F9 Sch. 3 Pt. II para. 8B and crossheading inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12(4)

8B S F10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F10 Sch. 3 para. 8B repealed (15.9.2003) by Enterprise Act 2002 (c. 40), ss. 278, 279, Sch. 26; S.I. 2003/2093, art. 2, Sch. 1 (with transitional provisions in arts. 3-8)

[F11 Periods to which climate change levy referable S

Textual Amendments

F11 Sch. 3 Pt. II para. 8C and preceding cross-heading inserted (28.7.2000) by 2000 c. 17, s. 30, Sch. 7 para. 2(2)

8C S F12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12 Sch. 3 para. 8C repealed (15.9.2003) by Enterprise Act 2002 (c. 40), ss. 278, 279, Sch. 26; S.I. 2003/2093, art. 2, Sch. 1 (with transitional provisions in arts. 3-8)

Periods to which aggregates levy referable S

F13 8D (1) For the purpose of paragraph 2(1D) of Part 1 of this Schedule—

(a) where the whole of the accounting period to which any aggregates levy is attributable falls within the period of six months next before the relevant date (’the relevant period’), the whole amount of that levy shall be referable to the relevant period; and

(b) in any other case the amount of any aggregates levy which shall be referable to the relevant period shall be the proportion of the levy which is equal to such proportion (if any) of the accounting period in question as falls within the relevant period.

(2) In sub-paragraph (1) above ’accounting period’ shall be construed in accordance with Part 2 of the Finance Act 2001.]

Textual Amendments

F13 Sch. 3 Pt. II para. 8D inserted (11.5.2001) by 2001 c. 9, s. 27, Sch. 5 para. 18(2)

Amounts payable by way of remuneration S

9 (1) For the purposes of paragraph 5 of Part I of this Schedule a sum is payable by the debtor to a person by way of remuneration in respect of any period if— S

(a) it is paid as wages or salary (whether payable for time or for piece work or earned wholly or partly by way of commission) in respect of services rendered to the debtor in that period; or

(b) it is an amount falling within sub-paragraph (2) below and is payable by the debtor in respect of that period.

(2) An amount falls within this sub-paragraph if it is—

(a) a guarantee payment under section 12(1) of the M3 Employment Protection (Consolidation) Act 1978 (employee without work to do for a day or part of a day),

(b) remuneration on suspension on medical grounds under section 19 of that Act,

(c) any payment for the time off under section 27(3) (trade-union duties), 31(3) (looking for work, etc.) or 31A(4) (antenatal care) of that Act,

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14

(e) remuneration under a protective award made by an [F15 employment tribunal] under section 101 of the M4 Employment Protection Act 1975 (redundancy dismissal with compensation).

(3) For the purposes of paragraph 5(2) of Part I of this Schedule, holiday remuneration shall be deemed, in the case of a person whose employment has been terminated by or in consequence of the award of sequestration of his employer’s estate, to have accrued to that person in respect of any period of employment if, by virtue of that person’s contract of employment or of any enactment (including an order made or direction given under any enactment), that remuneration would have accrued in respect of that period if that person’s employment had continued until he became entitled to be allowed the holiday.

(4) Without prejudice to the preceding provisions of this paragraph—

(a) any remuneration payable by the debtor to a person in respect of a period of holiday or of absence from work through sickness or other good cause is deemed to be wages or, as the case may be, salary in respect of services rendered to the debtor in that period; and

(b) references in this paragraph to remuneration in respect of a period of holiday include references to any sums which, if they had been paid, would have been treated for the purposes of the enactments relating to social services as earnings in respect of that period.

Textual Amendments

F14 Sch. 3 Pt. I para. 9(2)(d) repealed by Social Security Act 1986 (c. 50, SIF 113:1), ss. 86, 88(1), Sch. 10 para. 80, Sch. 11

F15 Words in Sch. 3 Pt. II para. 9(2)(e) substituted (1.8.1998) by 1998 c. 8, s. 1(2)(a) (with s. 16(2)); S.I. 1998/1658, art. 2(1), Sch. 1

Marginal Citations

M3 1978 c. 44.

M4 1975 c. 44.

Transitional Provisions S

10 S Regulations under paragraph 5 or 6 of Part I of this Schedule may contain such transitional provisions as may appear to the Secretary of State necessary or expedient.