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


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 27/09/2005.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.

Changes to Legislation
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Category 3: Social security contributionsE+W+S
6E+W+S
[All sums which on the relevant date are due from the debtor on account of Class 1 or Class 2 contributions under the [Social Security Contributions and Benefits Act 1992] or the Social Security (Northern Ireland) Act 1975 and which became due from the debtor in the 12 months next before the relevant date.]
Textual Amendments
Marginal Citations
7E+W+S
[All 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.]
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