SCHEDULES

SCHEDULE 2 AMENDMENTS RELATING TO BEER DUTY

The Insolvency Act 1986 (c.45)

22

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.