SCHEDULES
SCHEDULE 6 The Categories of Preferential Debts
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.