Section 45.
SCHEDULE 10U.K. Capital Gains : Administration
1—14U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
Textual Amendments
F1Schs. 6–10 repealed (except Sch. 10 para. 15) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157, 158, Sch. 8 and Sch. 10 para. 15 repealed by S.I. 1980/561 (N.I. 4), Sch. 3 and also expressed to be repealed (E.W.) in part by Insolvency Act 1985 (c.65, SIF 66), s. 235(2)(3), Sch. 9 para. 11, Sch. 10 Pt. III and (S.) by Bankruptcy (Scotland) Act 1985 (c.66, SIF 66), s. 78(2), Sch. 8
Priority of tax in bankruptcyU.K.
15(1)In a bankruptcy under the law of any part of the United Kingdom capital gains tax and corporation tax shall each have the same priority as income tax.
(2)In the application of this Part of this Act to Northern Ireland the reference in this paragraph to priority in bankruptcy includes a reference to any other priority given to income tax under the Bankruptcy Acts (Northern Ireland) 1857 to 1964.
16—18U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
Textual Amendments
F2Schs. 6–10 repealed (except Sch. 10 para. 15) by Capital Gains Tax Act 1979 (c. 14, SIF 63:2), ss. 157, 158, Sch. 8 and Sch. 10 para. 15 repealed by S.I. 1980/561 (N.I. 4), Sch. 3 and also expressed to be repealed (E.W.) in part by Insolvency Act 1985 (c.65, SIF 66), s. 235(2)(3), Sch. 9 para. 11, Sch. 10 Pt. III and (S.) by Bankruptcy (Scotland) Act 1985 (c.66, SIF 66), s. 78(2), Sch. 8