SCHEDULES

SCHEDULE 6 Air passenger duty: administration and enforcement

Preferential debt

13

F1(1)

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F1(2)

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(3)

F2In Schedule 4 to the M1Insolvency (Northern Ireland) Order 1989 (categories of preferential debts) in Category 2 (debts due to Customs and Excise) after paragraph 5B there shall be inserted—

“5C

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