This Order introduces further transitional provisions in relation to the abolition of the preferential status of Crown debts by the provisions of section 251 of the Enterprise Act 2002. It amends Article 4 of the Enterprise Act 2002 (Commencement No. 4 and Transitional Provisions and Savings) Order 2003 so that the abolition of the preferential status of Crown debts does not take effect in those cases where there is—

• an administration order made on a petition presented prior to the 15th September 2003 (the first commencement date) which is discharged and immediately followed by a winding-up on or after 15th September 2003;

• a winding-up based on a resolution passed or order made on a petition presented in either case before the first commencement date followed immediately by an administration under the provisions of Schedule B1 to the Insolvency Act 1986; or

• a receiver appointed before the commencement date who vacates office and the company enters administration under the provisions of Schedule B1 to the Insolvency Act 1986 during the period the receiver was in office or immediately afterwards.

The costs to business of the commencement of the provisions of the Enterprise Act 2002 are set out in the Regulatory Impact Assessment prepared for that Act. Copies of the assessment are available from the Policy Unit, The Insolvency Service, 21 Bloomsbury Street, London WC1B 3QW.