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The Insolvency (England and Wales) (No.2) (Amendment) Rules 2021
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Amendment of Part 6 of the Insolvency Rules
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30. After rule 6.42 (general rule as to priority) insert—
“Priority of moratorium debts in subsequent winding up
6.42A. Where section 174A applies the moratorium debts and priority pre-moratorium debts mentioned in subsection (2)(b) of that section are payable in the following order of priority—
(a)amounts payable in respect of goods or services supplied during the moratorium under a contract where, but for section 233B(3) or (4), the supplier would not have had to make that supply;
(b)wages or salary arising under a contract of employment;
(c)other debts or other liabilities apart from the monitor’s remuneration or expenses; and
(d)the monitor’s remuneration or expenses.”.
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