The Insolvency (Northern Ireland) Order 1989

Category 2: Debts due to Customs and Excise

3.—(1) Any value added tax which is referable to the period of 6 months next before the relevant date (which period is referred to as “the 6-month period”).

(2) For the purposes of sub-paragraph (1)—

(a) where the whole of the prescribed accounting period to which any value added tax is attributable falls within the 6-month period, the whole amount of that tax is referable to that period; and

(b) in any other case the amount of any value added tax which is referable to the 6-month period is the proportion of the tax which is equal to such proportion (if any) of the accounting reference period in question as falls within the 6-month period.

(3) In sub-paragraph (2)(a) “prescribed” means prescribed by regulations under the Value Added Tax Act 1983(1).

4.  The amount of any car tax which is due at the relevant date from the debtor and which became due within a period of 12 months next before that date.

5.  Any amount which is due—

(a) by way of general betting duty or bingo duty, or

(b) under section 16 of the Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972(2) (general betting duty and pool betting duty recoverable from agent collecting stakes), or

(c) under section 24(1) of that Act (gaming licence duty),

from the debtor at the relevant date and which became due within the period of 12 months next before that date.

(1)

1983 c. 55

(2)

1972 c. 11 (N.I.)