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Insolvency Act 1986
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386Categories of preferential debts
(1)A reference in this Act to the preferential debts of a company or an individual is to the debts listed in Schedule 6 to this Act (money owed to the Inland Revenue for income tax deducted at source; VAT. car tax, betting and gaming duties; social security and pension scheme contributions; remuneration etc. of employees); and references to preferential creditors are to be read accordingly.
(2)In that Schedule “the debtor ” means the company or the individual concerned.
(3)Schedule 6 is to be read with Schedule 3 to the [1975 c. 60.] Social Security Pensions Act 1975 (occupational pension scheme contributions).
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