SCHEDULES
SCHEDULE 4THE CATEGORIES OF PREFERENTIAL DEBTS
Category 1: Debts due to Inland Revenue
1
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Category 2: Debts due to Customs and Excise
3
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3A
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3B
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3C
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5A
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5B
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5C
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Category 3: Social security contributions
6
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Category 4: Contributions to occupational pension schemes, etc.
8
Any sum which is owed by the debtor and is a sum to whichF14 Schedule 3 to the Pension Schemes (Northern Ireland) Act 1993 applies (contributions to occupational pension schemes and state scheme premiums).
Category 5: Remuneration, etc., of employees
9
So much of any amount which—
a
is owed by the debtor to a person who is or has been an employee of the debtor, and
b
is payable by way of remuneration in respect of the whole or any part of the period of 4 months next before the relevant date,
as does not exceed so much as may be specified in an order made by the Department.
10
An amount owed by way of accrued holiday remuneration, in respect of any period of employment before the relevant date, to a person whose employment by the debtor has been terminated, whether before, on or after that date.
11
So much of any sum owed in respect of money advanced for the purpose as has been applied for the payment of a debt which, if it had not been paid, would have been a debt falling within paragraph 9 or 10.
12
So much of any amount which—
a
is ordered (whether before or after the relevant date) to be paid by the debtor under the Reserve Forces (Safeguard of Employment) Act 1985F15, and
b
is so ordered in respect of a default made by the debtor before that date in the discharge of his obligations under that Act,
as does not exceed such amount as may be specified in an order made by the Department.
Interpretation for Category 5
13
1
For the purposes of paragraphs 9 to 12, a sum is payable by the debtor to a person by way of remuneration in respect of any period if—
a
it is paid as wages or salary (whether payable for time or for piece work or earned wholly or partly by way of commission) in respect of services rendered to the debtor in that period, or
b
it is an amount falling within sub‐paragraph (2) and is payable by the debtor in respect of that period.
F162
An amount falls within this sub‐paragraph if it is—
a
a guarantee payment under Part V of the Employment Rights (Northern Ireland) Order 1996 (employee without work to do);
b
any payment for time off under Article 81 (time off to look for work or arrange training), Article 84 (time off for ante‐natal care) or Article 93 (time off for carrying out trade union duties etc.) of that Order;
c
remuneration on suspension on medical grounds, or on maternity grounds, under Part VIII of that Order; or
d
remuneration under a protective award made under Article 217 of that Order (redundancy dismissal with compensation).
14
1
This paragraph relates to a case in which a person's employment has been terminated by or in consequence of his employer going into liquidation or being adjudged bankrupt (his employer being a company not in liquidation) by or in consequence of—
a
a receiver being appointed as mentioned in Article 50 (debenture‐holders secured by floating charge), or
b
the taking of possession by debenture‐holder (so secured), as mentioned in Article 205 of the Companies Order.
2
For the purposes of paragraphs 9 to 12, holiday remuneration is deemed to have accrued to that person in respect of any period of employment if, by virtue of his contract of employment or of any statutory provision, that remuneration would have accrued in respect of that period if his employment had continued until he became entitled to be allowed the holiday.
3
The reference in sub‐paragraph (2) to any statutory provision includes an order or direction made under a statutory provision.
15
Without prejudice to paragraphs 13 and 14—
a
any remuneration payable by the debtor to a person in respect of a period of holiday or of absence from work through sickness or other good cause is deemed to be wages or (as the case may be) salary in respect of services rendered to the debtor in that period, and
b
references here and in those paragraphs to remuneration in respect of a period of holiday include any sums which, if they had been paid, would have been treated for the purposes of the statutory provisions relating to social security as earnings in respect of that period.
Orders under Category 5
16
An order under paragraph 9 or 12—
a
may contain such transitional provisions as may appear to the Department necessary or expedient;
b
shall be subject to negative resolution.
Category 6: Levies on coal and steel production
17
Any sums due at the relevant date from the debtor in respect of—
a
the levies on the production of coal and steel referred to in Articles 49 and 50 of the E.C.S.C. Treaty, or
b
any surcharge for delay provided for in Article 50(3) of that Treaty and Article 6 of Decision 3/52 of the High Authority of the Coal and Steel Community.