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2(1)In paragraph 2 of Schedule 3 to the Bankruptcy (Scotland) Act 1985 (tax liabilities that are preferred debts), after sub-paragraph (1B) insert—U.K.
“(1C)Any climate change levy which is referable to the period of six months next before the relevant date.”
(2)In that Schedule, after paragraph 8B insert—
8C(1)For the purpose of paragraph 2(1C) of Part I of this Schedule—
(a)where the whole of the accounting period to which any climate change levy is attributable falls within the period of six months next before the relevant date (“the relevant period”), the whole amount of that levy shall be referable to the relevant period; and
(b)in any other case the amount of any climate change levy which shall be referable to the relevant period shall be the proportion of the levy which is equal to such proportion (if any) of the accounting period in question as falls within the relevant period.
(2)In sub-paragraph (1) “accounting period” shall be construed in accordance with Schedule 6 to the Finance Act 2000.”
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