Finance Act 1991 (c. 31)

SCHEDULES

SCHEDULE 2 U.K. AMENDMENTS RELATING TO BEER DUTY

The Insolvency Act 1986 (c.45) U.K.

[F1 21A U.K. In section 386(1) of the Insolvency Act 1986 (categories of preferential debts) after “betting and gaming duties” there shall be inserted “, beer duty”.]

Textual Amendments

F1 Sch. 2 para. 21A inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 9(1)(2)

22 U.K. In Schedule 6 to the Insolvency Act 1986 (categories of preferential debts) in Category 2 (debts due to Customs and Excise) after paragraph 5 there shall be inserted—

“5A The amount of any excise duty on beer which is due at the relevant date from the debtor and which became due within a period of 6 months next before that date.”