Category 3: Social security contributionsE+W+S
6All sums which on the relevant date are due from the debtor on account of Class 1 or Class 2 contributions under the [F1Social Security Contributions and Benefits Act 1992] or the M1 Social Security (Northern Ireland) Act 1975 and which became due from the debtor in the 12 months next before the relevant date.
Textual Amendments
F1Words in Sch. 6 para. 6 substituted (1.7.1992) by Social Security (Consequential Provisions) Act 1992 (c. 6), ss. 4, 7(2), Sch. 2 para.73
Marginal Citations
7All sums which on the relevant date have been assessed on and are due from the debtor on account of Class 4 contributions under either of those Acts of 1975, being sums which—
(a)are due to the Commissioners of Inland Revenue (rather than to the Secretary of State or a Northern Ireland department), and
(b)are assessed on the debtor up to 5th April next before the relevant date,
but not exceeding, in the whole, any one year’s assessment.