- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2002)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 15/09/2003
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17(1)In the Insolvency Act 1986 (c. 45)—
(a)in section 386(1) (preferential debts), after “climate change levy,”, there shall be inserted “ aggregates levy, ”; and
(b)in Schedule 6 (categories of preferential debts), the paragraph set out in sub-paragraph (2) below shall be inserted after paragraph 3C.
(2)That paragraph is as follows—
“3DAny aggregates levy 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 accounting period to which any aggregates levy is attributable falls within the 6-month period, the whole amount of that levy is referable to that period; and
(b)in any other case the amount of any aggregates levy which is referable to the 6-month period is the proportion of the levy which is equal to such proportion (if any) of the accounting period in question as falls within the 6-month period;
and references here to accounting periods shall be construed in accordance with Part 2 of the Finance Act 2001.”.
(3)In the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19))—
(a)in Article 346(1) (preferential debts), after “climate change levy,”, there shall be inserted “ aggregates levy, ”; and
(b)in Schedule 4 (categories of preferential debts), the paragraph set out in sub-paragraph (4) below shall be inserted after paragraph 3C.
(4)That paragraph is as follows—
“3DAny agggregates levy 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 accounting period to which any aggregates levy is attributable falls within the 6-month period, the whole amount of that levy is referable to that period; and
(b)in any other case the amount of any aggregates levy which is referable to the 6-month period is the proportion of the levy which is equal to such proportion (if any) of the accounting period in question as falls within the 6-month period;
and references here to accounting periods shall be construed in accordance with Part 2 of the Finance Act 2001.”.
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