SCHEDULES
SCHEDULE 3 PREFERRED DEBTS
C1Part I List of Preferred Debts
Debts due to Customs and Excise
2
1
Any value added tax which is referable to the period of six months next before the relevant date.
F11A
Any insurance premium tax which is referable to the period of six months next before the relevant date.
F21B
Any landfill tax which is referable to the period of six months next before the relevant date.
2
The amount of any car tax which is due at the relevant date from the debtor and which became due within a period of twelve months next before that date.
3
Any amount which is due—
a
by way of general betting duty F3, bingo duty or gaming duty or
b
F5c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
from the debtor at the relevant date and which became due within the period of twelve months next before that date.
F64
The amount of any excise duty on beer which is due at the relevant date from the debtor and which became due within a period of 6 months next before that date.
F75
Any amount which is due by way of lottery duty from the debtor at the relevant date and which became due within the period of 12 months next before that date.
F86
Any amount which is due by way of air passenger duty from the debtor at the relevant date and which became due within the period of six months next before that date.
Sch. 3 Pt. I applied (7.2.1994) by 1993 c. 48, s. 128, Sch. 4 para. 4(1)(b); S.I. 1994/86, art. 2