[F1 Priority of tax in bankruptcy, winding up, etc.U.K.
Textual Amendments
F1Sch. 1 para. 4 repealed (E.W.S.) by Insolvency Act 1985 (c. 65, SIF 66), s. 235, Sch. 9 para. 11(2), Sch. 10 Pt. IV and (S.) by Bankruptcy (Scotland) Act 1985 (c. 66, SIF 66), s. 75(2), Sch. 8
4(1)There shall be included among the debts which—U.K.
(a)under section 33 of the M1Bankruptcy Act 1914 are to be paid in priority to all other debts in the distribution of the property of a bankrupt or person dying insolvent; or
(b)under section 118 of the M2Bankruptcy (Scotland) Act 1913 are to be paid in priority to all other debts in the division of a bankrupt’s estate; . . . F2
(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
(2)In this paragraph “the relevant date”—
(a)in relation to section 33 of the said Act of 1914, means the date of the receiving order or of the death, as the case may be;
(b)in relation to section 118 of the said Act of 1913, means the date mentioned in subsection (4) of that section;
(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4]
Textual Amendments
F2Word repealed by Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27), s. 29, Sch. 1
F3Sch. 1 para. 4(1)(c) repealed by Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27), ss. 29, 30, Sch. 1, Sch. 2
F4Sch. 1 para. 4(2)(c) repealed by Companies Consolidation (Consequential Provisions) Act 1985 (c. 9, SIF 27), ss. 29, 30, Sch. 1, Sch. 2
Marginal Citations