The Insolvency (Northern Ireland) Order 1989

F1 PART XI N.I. PREFERENTIAL DEBTS IN COMPANY AND INDIVIDUAL INSOLVENCY

F1 Pts. XI-XIV modified by S.R. 2004/307 (as amended (1.10.2006) by Limited Liability Partnerships (Amendment) Regulations (Northern Ireland) 2006 (S.R. 2006/377), reg. 3, Sch. 2)

Categories of preferential debts N.I.

346.—(1 )F2  A reference in this Order to the preferential debts of a company or an individual is to the debts listed in Schedule 4F3 (money owed to the Inland Revenue for income tax deducted at source; VAT,[F4 insurance premium tax][F5 landfill tax],[F6 climate change levy,] car tax, betting and gaming duties[F7 , beer duty][F8 , lottery duty][F9 , air passenger duty]; social security and pension scheme contributions; remuneration, etc., of employees; levies on coal and steel production); and references to preferential creditors are to be read accordingly.

(2 )F2  In Schedule 4 “the debtor” means the company or the individual concerned.

(3) Schedule 4 is to be read with Schedule 4 to the Social Security Pensions (Northern Ireland) Order 1975F10 (occupational pension scheme contributions).

F2 mod. by SR 2004/307

F3 prosp. subst. by 2005 NI 10

F4 1994 c. 9

F5 1996 c. 8

F6 2000 c. 17

F7 1991 c. 31 as inserted by 1992 c. 48

F8 1993 c. 34

F9 1995 c. 4

F10 1975 NI 15

“The relevant date” N.I.

347.—(1) This Article explains references in Schedule 4 to the relevant date (being the date which determines the existence and amount of a preferential debt).

(2) For the purposes of Article 17 (meetings to consider company voluntary arrangement), the relevant date in relation to a company which is not being wound up is—

F11 (a) where an administration order is in force in relation to the company, the date of the making of that order, and

F11 (b) where no such order has been made, the date[F12 on which the voluntary arrangement takes effect].

[F13 (2A) For the purposes of paragraph 41 of Schedule A1 (meetings to consider company voluntary arrangement where a moratorium under Article 14A is in force), the relevant date in relation to a company is the date of filing.]

(3) In relation to a company which is being wound up, the following applies—

(a) if the winding up is by the High Court, and the winding‐up order was made immediately upon the discharge of an administration order, the relevant date isF11 the date of the making of the administration order;

[F14 (aa) if the winding up is by the Court and the winding-up order was made following conversion of administration into winding up by virtue of Article 37 of the EC Regulation, the relevant date isF11 the date of the making of the administration order;

(ab )F15 if the company is deemed to have passed a resolution for voluntary winding up by virtue of an order following conversion of administration into winding up under Article 37 of the EC Regulation, the relevant date isF11 the date of the making of the administration order;]

(b) if the case does not fall within sub‐paragraph (a)[F14 , (aa) or (ab)] and the company—

(i) is being wound up by the Court, and

(ii) had not commenced to be wound up voluntarily before the date of the making of the winding‐up order,

the relevant date is the date of the appointment (or first appointment) of a provisional liquidator or, if no such appointment has been made, the date of the winding‐up order;

F16 (c )F15 if the case does not fall within[F14 sub-paragraph (a), (aa), (ab) or (b)], the relevant date is the date of the passing of the resolution for the winding up of the company.

F16 (4) In relation to a company in receivership (where Article 50 applies), the relevant date is the date of the appointment of the receiver by debenture‐holders.

(5 )F15  For the purposes of Article 232 (meeting to consider individual voluntary arrangements), the relevant date is, in relation to a debtor who is not an undischarged bankrupt

[F12 (a) where an interim order has been made under Article 226 with respect to his proposal, the date of that order, and

(b) in any other case, the date on which the voluntary arrangement takes effect.]

(6 )F15  In relation to a bankrupt, the following applies—

(a) where at the time the bankruptcy order was made there was an interim receiver appointed under Article 259, the relevant date is the date on which the interim receiver was first appointed after the presentation of the bankruptcy petition;

(b) otherwise, the relevant date is the date of the making of the bankruptcy order.

F11 prosp. subst. by 2005 NI 10

F12 2002 NI 6

F13 2002 NI 6

F14 SR 2002/334

F15 mod. by SR 2004/307

F16 prosp. insertion by 2005 NI 10