SCHEDULES
C1C2SCHEDULE 6 The Categories of Preferential Debts
Annotations:
Modifications etc. (not altering text)
C2
Sch. 6 applied (with modifications) (17.2.2009 for certain purposes, otherwise 21.2.2009) by Banking Act 2009 (c. 1), ss. 145, 263(1)(2) (with s. 247); S.I. 2009/296, arts. 2, 3, Sch. para. 3
Category 3: Social security contributions
7
F1All 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.
Sch. 6 applied (with modifications) (17.2.2009 for certain purposes, otherwise 21.2.2009) by Banking Act 2009 (c. 1), ss. 103, 263(1)(2) (with s. 247); S.I. 2009/296, arts. 2, 3, Sch. para. 2