Enterprise Act 2002
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Change 1
251 Abolition of Crown preference
(1) The following paragraphs of Schedule 6 to the Insolvency Act 1986 (categories of preferential debts) shall cease to have effect— (a) paragraphs 1 and 2 (debts due to Inland Revenue), (b) paragraphs 3 to 5C(debts due to Customs and Excise), and (c) paragraphs 6 and 7(social security contributions). (2) The following paragraphs of Schedule 3 to the Bankruptcy (Scotland) Act 1985 (c. 66) (list of preferred debts) shall cease to have effect— (a) paragraph 1 (debts due to Inland Revenue), (b) paragraph 2 (debts due to Customs and Excise), and (c) paragraph 3 (social security contributions). (3) In section 386 of the Insolvency Act 1986 (categories of preferential debts) for the parenthetical words after “Schedule 6 to this Act” there shall be substituted “ (contributions to occupational pension schemes; remuneration, &c. of employees; levies on coal and steel production) ”.
251 Abolition of Crown preference
(1) The following paragraphs of Schedule 6 to the Insolvency Act 1986 (categories of preferential debts) shall cease to have effect— (a) paragraphs 1 and 2 (debts due to Inland Revenue), (b) paragraphs 3 to 5C(debts due to Customs and Excise), and (c) paragraphs 6 and 7(social security contributions). (2) The following paragraphs of Schedule 3 to the Bankruptcy (Scotland) Act 1985 (c. 66) (list of preferred debts) shall cease to have effect— (a) paragraph 1 (debts due to Inland Revenue), (b) paragraph 2 (debts due to Customs and Excise), and (c) paragraph 3 (social security contributions). (3) In section 386 of the Insolvency Act 1986 (categories of preferential debts) for the parenthetical words after “Schedule 6 to this Act” there shall be substituted “ (contributions to occupational pension schemes; remuneration, &c. of employees; levies on coal and steel production) ”.
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