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Insolvency Act 1986

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Changes over time for: Cross Heading: Category 3: Social security contributions

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Point in time view as at 27/09/2005.

Changes to legislation:

Insolvency Act 1986, Cross Heading: Category 3: Social security contributions is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Category 3: Social security contributionsE+W+S

6E+W+S

[F1All sums which on the relevant date are due from the debtor on account of Class 1 or Class 2 contributions under the [F2Social Security Contributions and Benefits Act 1992] or the M1 Social Security (Northern Ireland) Act 1975 and which became due from the debtor in the 12 months next before the relevant date.]

Textual Amendments

F1Sch. 6 para. 6 ceased to have effect (15.9.2003) and repealed (prosp.) by 2002 c. 40, ss. 251(1)(c), 278, 279, Sch. 26 (with s. 249(6)); S.I. 2003/2093, art. 2(1), Sch. 1 (subject to arts. 3-8 (as amended by S.I. 2003/2332, art. 2))

F2Words in Sch. 6 para. 6 substituted (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 4, 7(2), Sch. 2 para.73

Marginal Citations

7E+W+S

[F3All sums which on the relevant date have been assessed on and are due from the debtor on account of Class 4 contributions under either of those Acts of 1975, being sums which—

(a)are due to the Commissioners of Inland Revenue (rather than to the Secretary of State or a Northern Ireland department), and

(b)are assessed on the debtor up to 5th April next before the relevant date,

but not exceeding, in the whole, any one year’s assessment.]

Textual Amendments

F3Sch. 6 para. 7 ceased to have effect (15.9.2003) and repealed (prosp.) by 2002 c. 40, ss. 251(1)(c), 278, 279, Sch. 26 (with s. 249(6)); S.I. 2003/2093, art. 2(1), Sch. 1 (subject to arts. 3-8 (as amended by S.I. 2003/2332, art. 2))

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