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Insolvency Act 1986
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Insolvency Act 1986, Paragraph 15D is up to date with all changes known to be in force on or before 08 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act amendment to earlier affecting provision S.I. 1986/1999, art. 3, Sch. 1 Pt. 2 by S.I. 2017/1119 Sch. 3 para. 1
- Act savings and transitional provisions for amendments by S.I. 2022/1166 by S.I. 2022/1172 Regulations
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 41HB(2) words substituted by 2018 c. 14 s. 1(3)(b)
[F115D(1)Any amount owed at the relevant date by the debtor to the Commissioners in respect of—E+W+S
(a)value added tax, or
(b)a relevant deduction.
(2)In sub-paragraph (1), the reference to “any amount” is subject to any regulations under section 99(1) of the Finance Act 2020.
(3)For the purposes of sub-paragraph (1)(b) a deduction is “relevant” if—
(a)the debtor is required, by virtue of an enactment, to make the deduction from a payment made to another person and to pay an amount to the Commissioners on account of the deduction,
(b)the payment to the Commissioners is credited against any liabilities of the other person, and
(c)the deduction is of a kind specified in regulations under section 99(3) of the Finance Act 2020.
(4)In this paragraph “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.]
Textual Amendments
F1Sch. 6 para. 15D and cross-heading inserted (with application in accordance with s. 98(7) of the amending Act) by Finance Act 2020 (c. 14), s. 98(2)
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