SCHEDULE 6 The Categories of Preferential Debts
Category 2: Debts due to Customs and Excise
3
Any value added tax which is referable to the period of 6 months next before the relevant date (which period is referred to below as “the 6-month period”).
For the purposes of this paragraph—
(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;
and in sub-paragraph (a) “prescribed” means prescribed by regulations under the M1Value Added Tax Act F11994.
F23A
Any insurance premium tax which is referable to the period of 6 months next before the relevant date (which period is referred to below as “the 6-month period”).
For the purposes of this paragraph—
(a)
where the whole of the accounting period to which any insurance premium 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 insurance premium 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 period in question as falls within the 6-month period;
and references here to accounting periods shall be construed in accordance with Part III of the Finance Act 1994.
F33B
Any landfill tax which is referable to the period of 6 months next before the relevant date (which period is referred to below as “the 6-month period").
For the purposes of this paragraph—
(a)
where the whole of the accounting period to which any landfill 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 landfill 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 period in question as falls within the 6-month period;
and references here to accounting periods shall be construed in accordance with Part III of the Finance Act 1996.
F43C
Any climate change levy which is referable to the period of 6 months next before the relevant date (which period is referred to below as “the 6-month period”).
For the purposes of this paragraph—
(a)
where the whole of the accounting period to which any climate change levy is attributable falls within the 6-month period, the whole amount of that levy is referable to that period; and
(b)
in any other case the amount of any climate change levy which is referable to the 6-month period is the proportion of the levy which is equal to such proportion (if any) of the accounting period in question as falls within the 6-month period;
and references here to accounting periods shall be construed in accordance with Schedule 6 to the Finance Act 2000.
F53D
Any aggregates levy which is referable to the period of 6 months next before the relevant date (which period is referred to below as “the 6-month period”).
For the purposes of this paragraph—
(a)
where the whole of the accounting period to which any aggregates levy is attributable falls within the 6-month period, the whole amount of that levy is referable to that period; and
(b)
in any other case the amount of any aggregates levy which is referable to the 6-month period is the proportion of the levy which is equal to such proportion (if any) of the accounting period in question as falls within the 6-month period;
and references here to accounting periods shall be construed in accordance with Part 2 of the Finance Act 2001.
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 F6, bingo duty or gaming duty, or
(b)
under section 12(1) of the M2Betting and Gaming Duties Act 1981 (general betting duty and pool betting duty recoverable from agent collecting stakes), F7. . .
F7(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
from the debtor at the relevant date and which became due within the period of 12 months next before that date.
F8F95A
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.
F105B
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.
F115C
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.