Part ICustoms and Excise and Value Added Tax

Chapter IILottery Duty

Administration and enforcement

36Duty a preferential debt in insolvency

1

In section 386(1) of the [1986 c. 45.] Insolvency Act 1986 (preferential debts) after “beer duty” there shall be inserted “, lottery duty”.

2

In Schedule 6 to that Act (categories of preferential debts) in Category 2 (debts due to Customs and Excise) after paragraph 5A there shall be inserted—

5B

Any amount which is due by way of lottery duty from the debtor at the relevant date and which became due within the period of 12 months next before that date.

3

In Schedule 3 to the [1985 c. 66.] Bankruptcy (Scotland) Act 1985 (list of preferred debts) at the end of paragraph 2 (debts due to Customs and Excise) there shall be added—

5

Any amount which is due by way of lottery duty from the debtor at the relevant date and which became due within the period of 12 months next before that date.

4

In Article 346(1) of the [S.I. 1989/2405 (N.I.19).] Insolvency (Northern Ireland) Order 1989 (preferential debts) after “beer duty” there shall be inserted “, lottery duty”.

5

In Schedule 4 to that Order (categories of preferential debts) in Category 2 (debts due to Customs and Excise) after paragraph 5A there shall be inserted—

5B

Any amount which is due by way of lottery duty from the debtor at the relevant date and which became due within the period of 12 months next before that date.