13(1)In Schedule 6 to the M1Insolvency Act 1986 (categories of preferential debts) in Category 2 (debts due to Customs and Excise) after paragraph 5B there shall be inserted—U.K.
“5CAny amount which is due by way of air passenger duty from the debtor at the relevant date and which became due within the period of six months next before that date.”
(2)In Schedule 3 to the M2Bankruptcy (Scotland) Act 1985 (list of preferred debts) at the end of paragraph 2 (debts due to Customs and Excise) there shall be added—
“(6)Any amount which is due by way of air passenger duty from the debtor at the relevant date and which became due within the period of six months next before that date.”
(3)In Schedule 4 to the M3Insolvency (Northern Ireland) Order 1989 (categories of preferential debts) in Category 2 (debts due to Customs and Excise) after paragraph 5B there shall be inserted—
“5CAny amount which is due by way of air passenger duty from the debtor at the relevant date and which became due within the period of six months next before that date.”