Insolvency Act 1986

Category 2 : Debts due to Customs and Excise

3 Any value added tax which is referable to the period of 6 months next before the relevant date (which period is referred to below as " the 6-month period " ).

For the purposes of this paragraph—

(a) where the whole of the prescribed accounting period to which any value added tax is attributable falls within the 6-month period, the whole amount of that tax is referable to that period ; and

(b) in any other case the amount of any value added tax which is referable to the 6-month period is the proportion of the tax which is equal to such proportion (if any) of the accounting reference period in question as falls within the 6-month period ;

and in sub-paragraph (a) " prescribed " means prescribed by regulations under the [1983 c. 55.] Value Added Tax Act 1983.

4 The amount of any car tax which is due at the relevant date from the debtor and which became due within a period of 12 months next before that date.

5 Any amount which is due—

(a) by way of general betting duty or bingo duty, or

(b) under section 12(1) of the [1981 c. 63.] Betting and Gaming Duties Act 1981 (general betting duty and pool betting duty recoverable from agent collecting stakes), or

(c) under section 14 of, or Schedule 2 to, that Act (gaining licence duty),

from the debtor at the relevant date and which became due within the period of 12 months next before that date.