Chwilio Deddfwriaeth

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Finance Act 2001

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Preferential debts in England and Wales and Northern Ireland

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.”.

Yn ôl i’r brig

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