SCHEDULES

SCHEDULE 3 PREFERRED DEBTS

C1Part I List of Preferred Debts

Annotations:
Modifications etc. (not altering text)
C1

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

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

under section 12(1) of the M1Betting and Gaming Duties Act 1981 (general betting duty and pool betting duty recoverable from agent collecting stakes), F4. . .

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.