1SAny sum which is owed by the debtor and is a sum to which schedule 4 of the Pension Schemes Act 1993 (contributions to occupational pension scheme and state scheme premiums) applies.
Commencement Information
I1Sch. 3 para. 1 in force at 30.11.2016 by S.S.I. 2016/294, reg. 2
2(1)So much of any amount which—S
(a)is owed by the debtor to a person who is or has been an employee of the debtor, and
(b)is payable by way of remuneration in respect of the whole or any part of the 4 months which immediately precedes the relevant date,
as does not exceed the prescribed amount.
(2)An amount owed by way of accrued holiday remuneration, in respect of any period of employment before the relevant date, to a person whose employment by the debtor has been terminated (whether before, on or after that date).
(3)So much of any amount owed in respect of money advanced for the purpose as has been applied for the payment of a debt which, if it had not been paid, would have been a debt falling within sub-paragraph (1) or (2).
Commencement Information
I2Sch. 3 para. 2 in force at 30.11.2016 by S.S.I. 2016/294, reg. 2
3SSo much of any amount which—
(a)is ordered, whether before or after the relevant date, to be paid by the debtor under the Reserve Forces (Safeguard of Employment) Act 1985, and
(b)is so ordered in respect of a default made by the debtor before that date in the discharge of the debtor's obligations under that Act,
as does not exceed such amount as may be prescribed.
Commencement Information
I3Sch. 3 para. 3 in force at 30.11.2016 by S.S.I. 2016/294, reg. 2
4SAny sums due at the relevant date from the debtor in respect of—
(a)the levies on the production of coal and steel referred to in Articles 49 and 50 of the Treaty establishing the European Coal and Steel Community, or
(b)any surcharge for delay provided for in Article 50(3) of that Treaty and Article 6 of Decision 3/52 of the High Authority of that Community.
Commencement Information
I4Sch. 3 para. 4 in force at 30.11.2016 by S.S.I. 2016/294, reg. 2
5SAny debt owed by the debtor to the scheme manager of the Financial Services Compensation Scheme under section 215(2A) of the Financial Services and Markets Act 2000.
Commencement Information
I5Sch. 3 para. 5 in force at 30.11.2016 by S.S.I. 2016/294, reg. 2
6SSo much of any amount owed at the relevant date by the debtor in respect of an eligible deposit as does not exceed the compensation that would be payable in respect of the deposit under the Financial Services Compensation Scheme to the person or persons to whom the amount is owed.
Commencement Information
I6Sch. 3 para. 6 in force at 30.11.2016 by S.S.I. 2016/294, reg. 2
7SSo much of any amount owed at the relevant date by the debtor to one or more eligible persons in respect of an eligible deposit as exceeds any compensation that would be payable in respect of the deposit under the Financial Services Compensation Scheme to that person or those persons.
Commencement Information
I7Sch. 3 para. 7 in force at 30.11.2016 by S.S.I. 2016/294, reg. 2
8SAn amount owed at the relevant date by the debtor to one or more eligible persons in respect of a deposit which—
(a)was made through a [F1non-UK] branch of a credit institution authorised by the competent authority of [F2the United Kingdom], and
(b)would have been an eligible deposit if it had been made through [F3a UK] branch of that credit institution.
Textual Amendments
F1Word in sch. 3 para. 8(a) substituted (17.8.2022) by The Financial Services Act 2021 (Prudential Regulation of Credit Institutions and Investment Firms) (Consequential Amendments and Miscellaneous Provisions) Regulations 2022 (S.I. 2022/838), regs. 1(2), 8(2)(a)(i) (with regs. 24-26)
F2Words in sch. 3 para. 8(a) substituted (17.8.2022) by The Financial Services Act 2021 (Prudential Regulation of Credit Institutions and Investment Firms) (Consequential Amendments and Miscellaneous Provisions) Regulations 2022 (S.I. 2022/838), regs. 1(2), 8(2)(a)(ii) (with regs. 24-26)
F3Words in sch. 3 para. 8(b) substituted (17.8.2022) by The Financial Services Act 2021 (Prudential Regulation of Credit Institutions and Investment Firms) (Consequential Amendments and Miscellaneous Provisions) Regulations 2022 (S.I. 2022/838), regs. 1(2), 8(2)(b) (with regs. 24-26)
Commencement Information
I8Sch. 3 para. 8 in force at 30.11.2016 by S.S.I. 2016/294, reg. 2
Textual Amendments
F4Sch. 3 para. 8A and cross-heading inserted (with application in accordance with s. 98(7) of the amending Act) by Finance Act 2020 (c. 14), s. 98(4)
8A(1)Any amount owed at the relevant date by the debtor to the Commissioners in respect of—S
(a)value added tax, or
(b)a relevant deduction.
(2)In sub-paragraph (1), the reference to “any amount” is subject to any regulations under section 99(1) of the Finance Act 2020.
(3)For the purposes of sub-paragraph (1)(b) a deduction is “relevant” if—
(a)the debtor is required, by virtue of an enactment, to make the deduction from a payment made to another person and to pay an amount to the Commissioners on account of the deduction,
(b)the payment to the Commissioners is credited against any liabilities of the other person, and
(c)the deduction is of a kind specified in regulations under section 99(3) of the Finance Act 2020.
(4)In this paragraph “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.]